GST on spectrum allocation: Deferred payment is continuous supply. Time of supply governed by Sec 13(3), WBGST Act. Invoice required per Sec 31(5)(a).

Clarification has been provided regarding the time of supply for spectrum usage and similar services under GST. For telecom operators opting for deferred payment, spectrum allocation is considered a continuous supply of services under section 2(33) of the WBGST Act. The time of supply is determined by section 13(3) of the WBGST Act, being the earlier of the payment date or 60 days from the document issue date. The Frequency Assignment Letter is not considered an invoice for the 60-day calculation. An invoice must be issued by the due date per section 31(5)(a). For upfront payments, GST is payable when the payment is made or due, whichever is earlier. For deferred installments, GST is payable as installments become due or are paid, whichever is earlier. This treatment also applies to other natural resource allocations considered continuous supply. .....

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