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Time of supply for preparing Service Invoice, Goods and Services Tax - GST

Issue Id: - 114362
Dated: 29-11-2018
By:- Kaustubh Karandikar

Time of supply for preparing Service Invoice


  • Contents

XYZ is supplying goods on rental basis where he will be charging the rent on monthly basis. If he supplies the goods say on 10th November, when he is supposed to issue the Service Invoice? 1) Within 30 days i.e. on or before 10th December or 2) on or before 30th November? When he will be liable to pay GST?

Posts / Replies

Showing Replies 1 to 4 of 4 Records

Page: 1


1 Dated: 29-11-2018
By:- DR.MARIAPPAN GOVINDARAJAN

Invoice may be issued either on 30th day or on the completion of month which is your choice. GST is chargeable on the issue of invoice.


2 Dated: 29-11-2018
By:- PAWAN KUMAR

Dear Sir,

Goods supplied on 10th. Rent will be charged monthly. After complticom of service, invoice should issue within 30 days. Date of issue will be time of supply.


3 Dated: 30-11-2018
By:- KASTURI SETHI

Dear Sir, . My views are as under :- 1. Before 10 th December. 2. Why idea of " on or before 30.11.18 " did come to your mind ? There must be some reason behind this. 3. Liability arises only after service is completed/supplied and consideration received or from the date of issue of invoice as rightly advised by Sh.Pawan Kumar.


4 Dated: 2-12-2018
By:- CASusheel Gupta

From the query it seems that supply on rental is being made on regular basis to same person.

Is so it falls under continuous supply of services and section 31(5) is applicable.


Page: 1

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