How do I determine the date of supply for a one-time sale of goods?
The date of supply for a one-time sale of goods is the date on which one of the following scenarios occurs:
- If the goods are supplied to the customer using any form of transportation, the date of supply is when the transportation begins.
- If the supply of goods do not require transportation, the date of supply is when the goods are in the customer’s possession.
- If there is any assembly or installation required, the date of supply is when the assembly or installation process is complete.