Determine the time of supply (TOS) by giving reason in brief in each of the following cases in accordance with the provisions of CGST Act, 2017: (ii) Deep Ltd. provided management consultancy services to M/s. PBS & C

Case Time of Supply (TOS) Reason (ii) 14th August, 2021 As per Section 13(2) of Central Goods and Services Tax Act, 2017 read with section 31 (2) of Central Goods and Services Tax Act, 2017 and rule thereof, in case invoice has not been issued within 30 days of completion of service, time of supply of service is date of completion of service or date of receipt of payment, whichever is earlier. Thus, Time of supply of service is 14th August, 2021.