1. What is the time of supply of service if the invoice is issued within 30 days from the date of provision of service?
2. Where the supplier of taxable services receives an amount up to ₹1,000 in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall be
3. What is the time of supply of service if the invoice is not issued within 30 days from the date of provision of service?
4. What is the time of supply of vouchers, if the supply is identifiable at the point at which voucher is issued?
5. What is the time of supply of vouchers, if the supply is not identifiable at the point at which voucher is issued?
6. What is the time of supply in relation to value of supply by way of interest, late fee or penalty?
7. Date on which supplier receives the payment shall be
8. What is the time of supply of services where the supplier is liable to pay tax under forward charge and the invoice is issued within prescribed period u/s 31(2)?
9. What is the time of supply of services where the supplier has to pay tax under forward charge and the invoice is not issued within prescribed period u/s 31(2)?
10. What is the time limit for issue of invoice in case of continuous supply of services?
11. Where service is taxable on reverse charge basis, the time of supply of services shall be
12. What is the time of supply of service where services are received from an associated enterprise located outside India?
13. Value of services rendered is ₹5,00,000. Date of issue of invoice is 15.9.2023. Advance of ₹95,000 is received on 31.8.2023. Balance amount of ₹4,05,000 is received on 15.9.2023. What is the time of supply for ₹5,00,000?
14. The time of supply of goods, where supplier is liable to pay tax under forward charge shall be
15. Where tax is levied on reverse charge basis, the time of supply of such goods shall be
16. Value of services rendered is ₹1,18,000. Date of invoice is 5th September 2023. Advance of ₹20,000 is received on 20th August 2023. Balance amount is received on 7th September 2023. What is the time of supply of services?
24. M/s Ramchandra Associates has received some taxable services from Mohan Dalal (P) Ltd on 12.01.20XX by making a cash payment of `5,00,000 on same day. The payment was entered in the books of accounts of M/s Ramchandra Associates on 16.01.20XX and in the books of account of Mohan Dalal (P) Ltd on 20.01.20XX. The invoice was issued by Mohan Dalal (P) Ltd on 18.01.20XX. Determine the time of supply in the given case.
25. Ms Pearl is a classical singer. She wants to organize a classical singing function, so she booked an auditorium on 10th August for a total amount of `20,000. She paid `5,000 as advance on that day. The classical singing function was organized on 10th October. The auditorium owner issued invoice to Ms Pearl on 25th November amounting to `20,000. Pearl made balance payment of `15,000 on 30th November. Determine the time of supply in this case.
