A registered taxable supplier of services in case of continuous supply of services having unascertainable due date is required to raise the invoice as per section 31 of the CGST Act, 2017 within the timeline ______.

CS Executive · Tax Laws and Practice · PYQS · December 2020
A registered taxable supplier of services in case of continuous supply of services having unascertainable due date is required to raise the invoice as per section 31 of the CGST Act, 2017 within the timeline ______.
(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 receives the payment
(D) at the time when the supply ceases and 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: Tax Invoice, Credit and Debit Notes

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