{"id":69878,"date":"2024-08-29T08:20:25","date_gmt":"2024-08-29T02:50:25","guid":{"rendered":""},"modified":"2024-08-29T08:20:25","modified_gmt":"2024-08-29T02:50:25","slug":"continuous-supply-tax-confusion-when-to-raise-invoices-for-refund-claims","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69878","title":{"rendered":"Continuous supply tax confusion: When to raise invoices for refund claims?"},"content":{"rendered":"<p>Continuous supply tax confusion: When to raise invoices for refund claims?<br \/>Case-Laws<br \/>GST<br \/>Time of supply for continuous supply of goods under the CGST Act. Section 12(2) provides for fixing the time of supply as either the date of invoice or the date of payment, whichever is earlier. However, for continuous supply, the relevant period is the period for which the invoice is raised, rather than the point when the invoice is raised. In the present case, the petitioner was required to raise <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80808\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Time of supply for continuous supply of goods under the CGST Act. Section 12(2) provides for fixing the time of supply as either the date of invoice or the date of payment, whichever is earlier. However, for continuous supp<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69878","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69878","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69878"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69878\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}