Mr. A sold goods to Mr. B. Determine the TOS in accordance with the provisions of section 12 of the CGST Act, 2017 in case supply involves movement of goods.
1. Date of removal - 1^st October, 2019
2. Date of invoice - 2^nd October, 2019
3. Date when goods made available to the recipient - 3^rd October, 2019
4. Date of receipt of payment - 15^th November, 2019