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GST

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST (2nd Edition) dated 31.3.2017 Chapter 5 = Time of Supply Chapters List This

Time of Supply - FAQ on GST (2nd Edition) dated 31.3.2017
Chapter: 5
Time of Supply
Question 1 : What is time of supply?
Question 2 : When does the liability to pay GST arise in respect of supply of goods and Services?
Question 3 : What is time of supply in case of supply of vouchers in respect of goods and services?
Question 4 : Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 4of Section 12 or that of Section 13 of CGST/SGST Act, how will time of supply be determined?
Question 5 : What does “date of receipt of payment” mean?
Question 6 : Suppose, part advance payment is made or invoice issued is for part payment, whether the time of supply will cover the full supply?
Question 7 : What is the time of supply of goods in case of tax payable under reverse charge?
Question 8 : What is the time of supply of service in case of tax payable under reverse charge?
Question 9 : What is the time of supply applicable with regard to addition in the value by way of interest, late fee or penalty or any delayed payment of consideration?
Question 10 : Is there any change in time of supply, where supply is completed prior to or after change in rate of tax?
Question 11 : What is the time of supply, where supply is completed prior to change in rate of tax?
Question 12 : What is the time of supply, where supply is completed after to change in rate of tax?
Question 13 : 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?
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 goods are supplied and invoice issued after change in rate in June 2017, but full advance payment was already received in April 2017?
Question 15 : What is the time period within which invoice has to be issued for supply of Goods?
Question 16 : What is the time period within which invoice has to be issued for supply of Services?
Question 17 : What is the time period within which invoice has to be issued in a case involving continuous supply of goods?
Question 18 : What is the time period within which invoice has to be issued in a case involving continuous supply of services?
Question 19 : What is the time period within which invoice has to be issued where the goods being sent or taken on approval for sale?
 

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