Ganesh, a registered person, has received the supply of services from non-taxable territory. Accordingly the tax is liable to be paid by the recipient on reverse charge basis. Ganesh provides the following information in

Time of supply under reverse charge basis (i) Under Section 13(3) of the CGST Act, 2017, in case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be earliest of the following dates : The date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier or The date immediately following 60 days from the date of issue of invoice or any other document, by whatever name called in lieu thereof by the supplier. Where it is not possible to determine the time of supply under clause (a) or clause (b), as above, the time of supply shall be the date of entry in the books of account of the recipient of supply: At the same time, in case of supply by associated enterprises, where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier. The scheme is such that the recipient has to first determine the date when it makes an entry towards payment of supply in its books of accounts and the date when the payment is debited from its bank account. If the earliest of the said two dates is prior to the expiry of 60 days from the date of invoice issued by the foreign service supplier, then such earliest date shall be the time of supply. However, If the earliest of the said two dates falls after the expiry of 60 days from the date of invoice issued by the foreign service supplier, then the time of supply shall be the 61st day from date of invoice. The time of supply in case of services received from an associated enterprise shall be the date when such inward supply is accounted in the books of the recipient. Determination of Point of supply The point of supply in the present problem shall be the earliest of the following dates: Date of payment as entered in the books by service receiver (Ganesh): 10-12-2018 Date on which above payment is debited in Bank account of Ganesh: 17-12-2018 The date immediately following the 60 days from the date of issue of invoice (20.11.2018 + 61 days = 20.01.2019): 20-01-2019 Point of supply: 10.12.2018 (Earliest)