Examine the following independent cases of supply of goods and services, and state in each of the cases, when should a tax invoice be issued by the person making supplies, as per the provisions of the CGST Act, 2017: See

As per section 31(5) of CGST Act, 2017 in case of continuous supply of services: where the due date of payment is ascertainable from the contract, the invoice shall be issued on or before the due date of payment; where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment; where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event. Since the question does not provide due date of payment, assuming that date of entering into AMC contract is due date of payment, hence the tax invoice shall be issued on or before 1st November, 2017.