Discuss the provisions relating to issue of an invoice/document in the following circumstances under GST law : (iii) Miss Dhanvi provides continuous supply of services to her client, where the due date of payment for suc

CS Professional · Advanced Tax Laws · PYQS · December 2022
Discuss the provisions relating to issue of an invoice/document in the following circumstances under GST law : (iii) Miss Dhanvi provides continuous supply of services to her client, where the due date of payment for such services are not ascertainable. No advance has been received in this behalf.

Answer & Explanation:

As per section 31(5)(b) of the Central Goods and Services Tax (CGST) Act 2017, in case of continuous supply of services, 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.

Topics: GST

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic