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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Time of Supply

Under section 13 of the CGST Act, 2017, a services supply cannot have its time of supply fixed under sub-section (2), (3) or (4). The supplier is a registered person required to file a periodical return. The time of supply is:

The time of supply is the date on which the periodical return is to be filed. The residual rule uses that due date where a periodical return has to be filed, and uses the date of tax payment only when no such return applies.

  1. AThe date on which the tax is paid
  2. BThe date on which the periodical return is to be filedCorrect
  3. CThe date of provision of service
  4. DThe date immediately following sixty days from the invoice

Explanation

Section 13(5) is the residual rule. If the time of supply cannot be determined under sub-sections (2), (3) or (4), it is the due date of filing the periodical return where one has to be filed. The date of tax payment applies only in any other case. The sixty-day rule belongs to reverse charge.

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