Determine the time of supply under the GST provisions in the following situations: (i) X & Co., a registered supplier, rendered taxable service for ₹ 90,000 on 15-08-2023. Invoice was issued on 10-09-2023, 50% of Pay

Time of Supply S. No. Time of Supply ('TOS') Reason (i) 05.09.2023 (for 50% payment) and 10.09.2023 (for balance 50% payment) For Payment of 50% i.e. ₹ 45,000 received on 05.09.2023. In this case Invoice is issued within 30 days from the date of providing service. Hence Time of supply is (a) Date of Invoice, or (b) date of receipt of payment; whichever is earlier. For Payment of 50% i.e. ₹ 45,000 received on 05.10.2023. In this case Invoice is issued within 30 days from the date of providing service. Hence Time of supply is (a) Date of Invoice, or (b) date of receipt of payment; whichever is earlier. (ii) 15-07-2023 (Date of goods received) Time of supply in case of Reverse Charge Mechanism 'RCM' is (a) date of receipt of goods; or (b) date of payment; or (c) the date immediately following 30 days from the date of issue of invoice whichever is earlier. (iii) 27-12-2023 Time of supply for advance exceed ₹ 1,000 is on the date when advance money is actually received. (iv) 15-03-2024 Time of supply for voucher: When the supply is identifiable at the point of issue of vouchers, the Time of supply of voucher is the date of issue of voucher. Note: Questions says voucher can be redeemed against the purchase of any garments but does not specify which garments and different garments may have different GST Rates. So, it is assumed that the purchase of garments is identifiable. (v) 20-04-2024 In this case, the supply was not identifiable at the point of issue of vouchers as Arun can purchase anything from Shoppers Paradise. Therefore, the time of supply would be the date of redemption of voucher.