Time of supply - continuous supply of services - renting of ...

Invoice Date Sets Supply Time for Continuous Services Under GST Section 13(2)(a) When Payment is Delayed.

October 29, 2019

Case Laws     GST     AAR

Time of supply - continuous supply of services - renting of immovable properties - If the rent invoice is issued before the due date of payment, the Time of supply is determined by Section 13(2) (a), as the earliest of the date of issue of invoice by the supplier and the date of receipt of payment. If payment is not received for any reason, including legal disputes, the time of supply shall be date of issue of invoice.

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