Find out the Time of Supply for the purpose of payment of tax in each of the following independent cases of forward charges basis in accordance with provisions of CGST Act, 2017: S. No. Date of actual provision of servic

Answer 2A(iii) Time of Supply 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, or Bill or challan Date of Receipt of Payment Time of Supply Remarks a. 10.11.2023 30.11.2023 15.11.2023 15.11.2023 Invoice issued within 30 days but payment received before invoice. b. 10.11.2023 30.11.2023 06.11.2023 (Part) and 09.11.2023 (remaining) 06.11.2023 and 09.11.2023 for the respective amount Invoice issued within 30 days however, the advance has been received in two installments before the date of completion of service. Thus, date of receipt of each such advance shall be treated as time of supply. As per Explanation 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. c. 10.11.2023 12.12.2023 30.04.2023 30.04.2023 Since, payment is received prior to the provisioning of service, the date of such receipt shall be the time of supply. d. 10.11.2023 12.12.2023 05.11.2023 (Part) and 25.12.2023 (remaining) 05.11.2023 and 10.11.2023 for the respective amount Part payment received as advance before the completion of service, so the date of receipt shall be the time of supply for such part. For remaining, Invoice is not issued within 30 days, so date of provisioning of service shall be the time of supply. e. 10.11.2023 22.12.2023 12.12.2023 10.11.2023 Invoice not issued within 30 days, so time of supply shall be the date of provision of service