Page 8 - Chapter 5 TOS

Ü As per notification 66/2017, the time of supply of goods is not on advance received & this is applicable to all
registered persons except composition supplier & Supplier of Specified actionable claim.
Ü Further As per section 12(3) of CGST Act, 2017, if supply of goods is taxable under reverse charge, then the
time of supply of goods shall be the earliest of the following dates:-
a. Date of receipt of goods or
b. Date of payment which shall be earlier of following:-
Ø date entered in the books of account of the recipient or
Ø date on which the payment is debited in his bank account.
c. Date immediately following 30 days from date of issue of invoice by the supplier.
Discussion & Conclusion:-

1) For Product A:
Ü Since Product A is taxable under Forward Charge, thus TOS of Product A is 4th March being the date of
issue of invoice

2) For Product B:

Ü Since Product B is taxable under Reverse Charge, thus TOS of Product B is 17th February of ₹
2,00,000 paid as advance being the earliest of following dates:
Ø Date of receipt of goods (23rd March)
Ø Date of payment (17th February)
Ø Date immediately following 30 days of issuance of invoice (11th April).
Ü For balance ₹ 2,00,000, the TOS of product B is 23rd March being the earliest of following dates:
Ø Date of receipt of goods (23rd March),
Ø Date of payment (1st April)
Ø Date immediately following 30 days of issuance of invoice (11th April).

06: Sec 13(2): TOS of Services under Forward Charge
Determine the time of supply of services and the corresponding due date of e-payment of GST in each
Q.7
of following independent cases for person not paying tax under QRMP Scheme:-
Sr.No. Date of Completion of Service Date of Invoice Date of receipt of payment

1. 10.04.20XX 05.05.20XX 20.05.20XX
2. 10.04.20XX 05.05.20XX 25.04.20XX
3. 10.04.20XX 05.05.20XX 25.04.20XX (part) & 20.05.20XX (remaining)

4. 10.04.20XX 05.05.20XX 06.04.20XX (Part) & 09.04.20XX (remaining)
5. 10.04.20XX 16.05.20XX 05.04.20XX(Part) & 14.05.20XX (remaining)
Answer:-

Legal Provision:-
Ü As per section 13(2) of CGST Act, 2017, the time of supply of services shall be as follows:-
Cases Time of supply

a) If the invoice is issued within the period prescribed Time of supply shall be earlier of:-
u/s 31:- Ü the date of issue of invoice by the supplier or
Ü the date of receipt of Payment.
b) If the invoice is not issued within the period Time of supply shall be earlier of:-
prescribed u/s 31:- Ü the date of provision of service or
Ü the date of receipt of payment.

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