Amit Solutions LLP a registered person under GST in Jaipur, Rajasthan. They provide following details of Inward and Outward supplies made during the period: (1) It received services of Nitin Kumar & Associates (firm

Time of Supply for services received from Nitin Kumar & Associates Supply of service on legal matter by the firm of advocates is taxable under RCM. Hence, services of Nitin Kumar & Associates for legal matter are covered under RCM. Time of supply for services under reverse charge is the earliest of: Date of payment or (date of payment is earlier of: Payment recorded in the books of recipient of services and Date on which payment is debited from bank account of the recipient.) Date immediately following 60 days of issue of invoice by the supplier. (61st day) in case where the invoice is issued by the supplier. The date of issue of invoice by the recipient, in cases where invoices is to be issued by the recipient. Since, the date of issue of invoice by the recipient i.e. (Amit Solution LLP) is not mentioned and assuming Nitin Kumar and Associates is a registered person. Therefore, the time of supply is determined as follows: Here 61st day from 10/10/2024 is 10/12/2024. And date of payment will be 16/12/2024 (earlier of 16/12/2024 or 25/12/2024). Hence, Time of supply will be 10/12/2024 (earlier of 10/12/2024 or 16/12/2024). Alternative Answer: Since, the date of issue of invoice by the recipient i.e. (Amit Solution LLP) is not mentioned and assuming Nitin Kumar and Associates is not a registered person. Further, if it is assumed that Amit Solutions LLP has issued invoice within the timeline of issuing invoice i.e. 30 days from the receiving of service i.e. 05.10.2024 + 30 days = 04.11.2024. Earlier of: Here 61st day from 10/10/2024 is 10/12/2024. And date of payment will be 16/12/2024 (earlier of 16/12/2024 or 25/12/2024). And the date of issue of invoice by the recipient i.e. 04.11.2024. Hence, Time of supply will be 04.11.2024.