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2023 (10) TMI 471 - AUTHORITY FOR ADVANCE RULING, TELANGANATime of supply of the work executed from September 2010 to June 2017 - Issuance of tax invoice - works contractor executing works for the State Government - HELD THAT:- The Applicant has received consideration for the works executed by him prior to the appointed day i.e., 01-07-2017 due to upward revision. Therefore this situation falls under clause (a) of sub sec (2) of sec (142) of the CGST Act 2017. The time of supply is the date on which such consideration is received as enumerated under Section 13(c)(a) of the CGST Act - The applicant shall receive a supplementary invoice or payment debit note, within thirty days of such price revision and such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under CGST/SGST Acts.
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