In case of a continuous supply having unascertainable due date then what will be time of issue of invoice under section 31 of the CGST Act, 2017?

CS Executive · Tax Laws and Practice · PYQS · December 2021

(A) On or before the date of completion of that event

(B) On or before the due date of payment

(C) Before or at the time when the supplier of services receive the payment

(D) At the time when the supply ceases as such invoice shall be issued to the extent of the supply made before such cessation

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST