Page 12 - Chapter 5 TOS

07: Sec 13(3): TOS of Services under Reverse Charge

Q.11
Determine the time of supply in the following cases assuming that GST is payable under reverse
charge: [Study Mat]
S. Date of payment by recipient for supply of Date of issue of invoice Date of issue of invoice

No. services by supplier of services by Recipient of services,

if supplier is unregistered

(i) August 10 June 29 -

(ii) August 10 June 1 -

(iii) Part payment made on June 30 & balance June 29
-
amount paid on September 1

(iv) Payment is entered in the recipient's books June 1
of account on June 28 & debited in recipient's -
bank account on June 30

(v) Payment is entered in the recipient's books of June 29

account on June 30 and debited in recipient's -

bank account on June 26
(vi) August 10 - August 5
Answer:
Legal Provision:- If supply of services is liable under reverse charge, then time of supply of services shall be the
earliest of the following dates: [Sec 13(3)]
a) Date of payment by recipient (i.e., earlier of book entry or debit to bank)
b) 61st day from supplier's invoice, in cases where invoice is required to be issued by the supplier or
c) Date of issue of invoice by the Recipient, in cases where invoice (Self Invoice) is to be issued by the recipient.
Determination of the time of supply of services taxable under reverse charge:-

S. Date of issue of 61st day Date of issue of Time of Supply of
Date of payment by
NO. invoice by supplier from date invoice by recipient Services u/s 13(3)
recipient of services
of services of Invoice of services

(1) (2) (3) [Earlier of (1), (2)
& (3)]
(i) August 10 June 29 August 29 - August 10
(ii) August 10 June 1 August 1 - August 1

(iii) Part payment made on June 29 August 29 - June 30 for Part
June 30 & balance Payment & August 29
amount paid on Sep 1 for balance amount
(iv) Payment is entered in the
recipient's books of June 1 August 1 - June 28
account on June 28 &
debited in recipient's
bank account on June 30

(v) Payment is entered in the
recipient's books of account
on June 30 and debited in June 29 August 29 - June 26
recipient's bank account on
Jun 26
(vi) August 10 August 5 August 5

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