Determine the time of supply (TOS) by giving reason in brief in each of the following cases in accordance with the provisions in CGST Act, 2017: No. Date of completion of service Date of Invoice Date of receipt of paymen

The time of supply (TOS) in each of the following cases shall be on the principle of date of invoice or the date of payment whichever is earlier. No. Date of completion of service Date of invoice Date on which payment is received Time of supply (TOS) 1 16.07.2019 21.07.2019 26.08.2019 21.07.2019, since invoice issued within 30 days of completion of service and the payment received was later then the invoice. 2 16.08.2019 11.09.2019 01.09.2019 01.09.2019 since invoice issued within 30 days of completion of service and the payment received was earlier then the invoice. 3 16.09.2019 11.10.2019 Part payment on 01.10.2019 and Remaining payment on 26.10.2019 As Invoice is issued within 30 days from the date of completion of service, time of supply shall be 01.10.2019 for the part payment and 11.10.2019 for the remaining payment being the date of invoice. 4 16.10.2019 11.11.2019 Part payment on 12.11.2019 and Remaining payment on 15.11.2019 11.11.2019 for both payments. The invoice issued within 30 days of completion of service and the payments received after the date of invoice.