Skip to content

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

Under section 13 of the CGST Act, 2017, which of the following is the time of supply of services in the normal case where the supplier issues the invoice within the prescribed period?

Where the invoice is issued within the prescribed period, the time of supply of services is the earlier of the invoice date and the date of receipt of payment. The date of provision of service applies only when the invoice is delayed beyond the prescribed period.

  1. AThe date of issue of invoice or the date of receipt of payment, whichever is earlierCorrect
  2. BThe date of provision of service, always
  3. CThe date on which the recipient shows receipt of services in his books, always
  4. DThe date on which the periodical return is to be filed

Explanation

Section 13(2)(a) fixes the time of supply as the date of issue of invoice (if issued within the prescribed period) or the date of receipt of payment, whichever is earlier. The date of provision of service applies under clause (b) only when the invoice is not issued within the period. The recipient's books date is a residual rule.

Did you get it right without looking?

One question tells you little. A timed set on Supply under GST shows your real accuracy, how long you take and where you lose marks.

Practise Supply under GSTFree diagnostic mock

More Supply under GST questions