Determine the time of supply (with correct legal provision) in each of the following independent cases in accordance with provisions of CGST Act, 2017: S.No. Date of actual provision of service Time [Date] of Invoice, Bi

Answer 3(c) Time of Supply (TOS) in each of the following independent cases in accordance with provisions of CGST Act, 2017: S. No. Date of actual provision of service Date of Invoice Date of receipt of payment Time of Supply Remarks 1 11.11.2024 01.12.2024 16.11.2024 16.11.2024 Invoice issued within 30 days but payment received before invoice. 2 11.11.2024 01.12.2024 07.11.2024 (Part) and 10.11.2024 (remaining) 07.11.2024 and 10.11.2024 for the respective amount Invoice issued within 30 days; However, the advance has been received in two instalments before the date of completion of service. Thus, date of receipt of each such advance shall be treated as TOS. As per Explanation (i) The supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment. 3 10.11.2024 30.11.2024 07.11.2024 (Part) and 17.11.2024 (remaining) 07.11.2024 and 17.11.2024 for respective amounts Invoice issued within 30 days. Part payment (in the form of advance) received before issue of invoice and remaining payment received after completion of service. As per explanation (i) the supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment 4 10.11.2024 13.12.2024 05.11.2024 (Part) and 25.12.2024 (remaining) 05.11.2024 and 10.11.2024 for the respective amount Invoice not issued within 30 days. Part payment received as advance before completion of service and remaining payment received subsequently. As per Explanation (i) The supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment. 5 10.11.2024 23.12.2024 13.12.2024 10.11.2024 Invoice not issued within 30 days and entire payment received after completion of service.