Shyam Sundar booked a Banquet Hall for his daughter's marriage on 10th April, 2023 with an agreed sum of ₹ 3,00,000 and paid an advance of ₹ 30,000. The Marriage Function was held in Banquet Hall on 12th August, 2023. Th

As per section 31 (2) read with rule 47 of CGST Rules, the tax invoice is to be issued within 30 days of supply of service. In the given case, the invoice is not issued within the prescribed time limit. As per section 13(2) (b), in a case where the invoice is not issued within the prescribed time, the time of supply of service is the date of provision of service or receipt of payment, whichever is earlier. Therefore, the time of supply of service to the extent of ₹ 30,000 is 10th April, 2023 as the date of payment of ₹ 30,000 as advance is earlier than the date of provision of service. The time of supply of service to the extent of the balance ₹ 2,70,000 is 12th August, 2023 which is the date of provision of service being earlier than date of receipt of payment.