Ganesh booked a marriage hall for a total rent of ₹70,000 by paying an advance of ₹20,000 on 7th June, 2020. The marriage was held on 16th October, 2020. The owner of the hall issued an invoice on 28th November, 2020 for

According to Section 31(2) of the Central Goods and Services Tax Act, 2017 the tax invoice should be issued within 30 days from the date of supply of service. In this case, tax invoice is not issued within 30 days (i.e., 16th November, 2020) from the date of supply of service (i.e., 16th October, 2020). The time of supply of service shall be the date of provision of service or receipt of payment whichever is earlier. Accordingly, in the present case, the time of supply for the advance received ₹20,000 is 7th June, 2020 as the date of receipt is earlier than the date of provision of service. The time of supply for the balance ₹50,000 is 16th of October, 2020, the date of provision of service, since the supplier fails to issue invoice within 30 days from the date of completion of service.