Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 5 Time of Supply This
Q 8. What is time of supply of service when invoice is issued within prescribed period?
Ans. The time of supply of service in such cases shall be the earliest of the following:
(i) date of issue of invoice; or
(ii) the date of receipt of payment.