TMI BlogTime of supply of servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... hall be the earlier of the following dates, namely:- (a) the date of issue of invoice by the supplier or the last date on which he is required, under section 28, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: PROVIDED that where the supplier of taxable service receives an amount up to one thousand rup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing dates, namely- (a) the date on which the payment is made, or (b) the date immediately following sixty days from the date of issue of invoice by the supplier: PROVIDED that where it is not possible to determine the time of supply under clause (a) or (b), the time of supply shall be the date of entry in the books of account of the recipient of supply: PROVIDED FURTHER that in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of supply of services in the manner specified in sub-sections (2), (3) or (4), the time of supply shall (a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or (b) in any other case, be the date on which the CGST/SGST is paid. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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