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Home Acts & Rules Bill GST - Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 5 = Time of Supply Chapters List This

Time of Supply - FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter: 5
Time of Supply
Question 1 : What is time of supply?
Question 2 : When does the liability to charge GST arise in respect of supply of goods?
Question 3 : What is time of supply of continuous supply of goods?
Question 4 : What is time of supply of goods sent on approval basis?
Question 5 : Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 5 or 6 of Section 12 or that of Section 13 of MGL, how will time of supply be determined?
Question 6 : When does the liability to pay GST arise in respect of supply of services?
Question 7 : What is time of supply of service when invoice is not issued within prescribed period?
Question 8 : What is time of supply of service when invoice is issued within prescribed period?
Question 9 : What does “date of receipt of payment” mean?
Question 10 : Suppose, invoice is not issued and date of payment or date of completion of provision of service are also not ascertainable, what will be the time of supply?
Question 11 : Suppose part advance payment is made or invoice issued is for part payment, whether the time of supply will cover the full supply?
Question 12 : What is time of supply of service in case of tax payable under reverse charge?
Question 13 : What will be the time of supply in continuous supply of services?
Question 14 : Let’s say there was increase in tax rate from 18% to 20% w.e.f. 1.6.2017. What is the tax rate applicable when services provided and invoice issued before change in rate in April 2017, but payment received after change in rate in June 2017?
 

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