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Home Acts & Rules Bills GST - Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 5 = Time of Supply Chapters List This

Time of Supply - FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter: 5
Time of Supply
Question 1	:	What is time of supply?
Question 2	:	When does the liability to charge GST arise in respect of supply of goods?
Question 3	:	What is time of supply of continuous supply of goods?
Question 4	:	What is time of supply of goods sent on approval basis?
Question 5	:	Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 5 or 6 of Section 12 or that of Section 13 of MGL, how will time of supply be determined?
Question 6	:	When does the liability to pay GST arise in respect of supply of services?
Question 7	:	What is time of supply of service when invoice is not issued within prescribed period?
Question 8	:	What is time of supply of service when invoice is issued within prescribed period?
Question 9	:	What does “date of receipt of payment” mean?
Question 10	:	Suppose, invoice is not issued and date of payment or date of completion of provision of service are also not ascertainable, what will be the time of supply?
Question 11	:	Suppose part advance payment is made or invoice issued is for part payment, whether the time of supply will cover the full supply?
Question 12	:	What is time of supply of service in case of tax payable under reverse charge?
Question 13	:	What will be the time of supply in continuous supply of services?
Question 14	:	Let’s say there was increase in tax rate from 18% to 20% w.e.f. 1.6.2017. What is the tax rate applicable when services provided and invoice issued before change in rate in April 2017, but payment received after change in rate in June 2017?

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