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Time of Supply of Services – Residual provision - GST Ready Reckoner - GSTExtract ..... ssued within the time prescribed under section 31 of CGST Act 2017. The tax invoice needs to be issued either before the provision of service or within 30 days (45 days in case of insurance companies/ banking companies/ financial institutions including NBFCs) from the date of supply of service. [section 31(2) read with rule 47 of CGST Rules]. In case of insurance companies/ banking companies/ financial institutions including NBFCs/ telecom companies/ notified supplier of services making taxable ..... x x x x x Extracts x x x x x Time of Supply of Services Residual provision - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ore such cessation) should be issued at the time when the supply ceases [Section 31(6)]. Time of supply of goods or services (Residual provisions), Section 13(5) of CGST Act Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4) of section 13 of CGST Act 2017, then the time of supply shall be :- Earliest of following dates In a case where a periodical return has to be filed, be the date on which such return is to be ..... x x x x x Extracts x x x x x Time of Supply of Services Residual provision - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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