Issue of Invoice in case of continuous supply of goods or services Sec 31(4) & 31(5)

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..... supply of goods [ as per sec. 31(4) of CGST Act] In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received. Time of supply of goods, determined as per sec. 12 , taxable on forward charges basi .....

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..... event. Time of supply of goods, determined as per section 13 , taxable on forward charges basis or under reverse charge, does not make any distinction between single supply and continuous supply Supply of service ceases Issue of invoice in case, where supply of service ceases under a contract before completion of supply In a case where the supply of services ceases under .....

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