Harivallabh, a registered supplier, rendered taxable service for ₹ 2 lakhs on 1-11-2017. The tax invoice was raised on 9-12-2017. Payment was received the next day. Ascertain the time of supply for GST purposes.

Tax Invoice should have been issued by Mr. Harivallabh within 30 days from the date of providing of service on 01-11-2017. Tax invoice issued/raised on 09-12-2017, this has been issued beyond the stipulated time limit. The time of supply as per section 13 of CGST Act, 2017 would be 01.11.2017 i.e. earliest of the following: (a) Date of provision of service (01.11.2017) (b) Date of receipt of payment (10.12.2017)