Determine by giving brief reasons the requirement and date of issue of tax invoice under CGST Act in each of the following independent cases: (ii) Katyani Security Services Ltd. has provided security services to Royal Je

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2020
Determine by giving brief reasons the requirement and date of issue of tax invoice under CGST Act in each of the following independent cases: (ii) Katyani Security Services Ltd. has provided security services to Royal Jewellers for their Jewellery in the exhibition (JAS-2019) organized at Jaipur on 5th October, 2019.

Answer & Explanation:

As per section 31(2) of CGST Act, 2017 a registered person supplying taxable services shall before or after the provision of service but within a prescribed period of 30 days issue a tax invoice. Katyani Security Services Ltd needs to issue a tax invoice within days of supply of security services, i.e. on or before 4th November, 2019.

Topics: Goods and Services Tax (GST)

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