What is time of supply of service when invoice is not issued within prescribed period?
Question 7
Bill
Time of Supply
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 7. What is time of supply of service when invoice is not issued within prescribed period?
Ans. The time of supply of service in such cases shall be the earliest of the following:
(i) date completion of the provision of service; or
(ii) the date of receipt of payment.
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Statute, statutory provisions l
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