time of supply under gst

Time of supply fixes the point in time when the _____ arises

Date of actual issue of invoice/last date of issue of invoice u/s 31.

The above provision apply in relation to determination of

Mr.Roshan Lal supplies 100 water bottles to Mr.Robin on 01.01.2019 and raises the invoice on 02.01.2019. The payment was credited in his bank account on 02.01.2019 and on the same date it was also entered in the books of account. Determine the time of supply

Mr.Shubham, a car supplier received an advance of Rs.2,00,000 along with purchase order on 17.07.2018 for supply of Ciaz car and the entry in the books of account was also made on the same date. Car is delivered to the buyer on 01.08.2018 and the invoice was raised on 02.08.2018 . The balance payment of Rs.8,00,000 was received on 05.08.2018. Determine the time of supply ?

What shall be the time of supply of goods, in respect of supply of vouchers, where the supply is identifiable at the point, the voucher is issued ?

What shall be the time of supply of goods, in respect of supply of vouchers, where the supply is not identifiable at the point, the voucher is issued ?

Mr.Robin purchased a voucher of Rs.20,000 on 20.12.2018 from shopper stop Ltd. for purchase of Fossil watch. The watch was purchased on 25.12.2018 by redeeming the said voucher. Determine the time of supply ?

Sodexo sells food coupons to Arinjay Academy on 10.11.2018, which further gives it to its employee, Mr.Maneet, as a part of the agreed perquisites on 12.11.2018. The coupons can be redeemed for purchase of any food items in the outlets and the validity of voucher is 2 months. The voucher is redeemed by Maneet on 31.12.2018. Determine the time of supply ?

3)Where it is not possible to determine the time of supply of goods under the provision of section 12(2) or 12(3) or 12(4), the time of supply in such case shall be

What is the time of supply of goods in case of addition in value by way of interest/late fee/penalty for delayed payment of consideration for goods ?

What is the time of supply of services, in case supplier is liable to pay tax under forward charge and the invoice is issued by the supplier within the time prescribed u/s 31(2) ?

What is the time of supply of services in case supplier is liable to pay tax under forward charge and the invoice is not issued by the supplier within the time prescribed u/s 31(2)?

What is the time of limit for issue  of invoice in case of continuous services ?

What is the time of supply of services in case recipient is liable to pay tax under reverse charge ?

What is the time of supply in case of services received from an associated enterprise located outside India ?

What shall be the time of supply of services, in respect of supply of vouchers, where the supply is identifiable at the point, the voucher is issued ?

What shall be the time of supply of services, in respect of supply of vouchers, where the supply is not identifiable at the point, the voucher is issued ?

IPC Hotels Ltd. issue vouchers of Rs.20,000 to Krishna Ltd. on 02.08.2018 for stay in Hotel. Krishna Ltd.distributes the aforesaid vouchers to its employee, who will redeem the vouchers in the prescribed time. What shall be the time of supply in such a case ?

Where it is not possible to determine the time of supply of services under the provision of section 12(2) or 13(3) or 12(4), the time of supply in such case shall be

What is the time of supply of services in the case of addition in value by way of interest/late fee/penalty for delayed payment of consideration for services ?

Determine the time of supply of services in case of change in effective rate of tax, based on the following information :

i. Taxable services has been provided before the change in effective rate of tax

ii. Invoice is issued after the change in rate of tax

iii. Payment is received after the change of rate of tax

Determine the time of supply of services in case of change of effective rate of tax on the following information :

i. Taxable services has been provided before the change in effective rate of tax

ii. Invoice is issued prior to the change in rate of tax

iii. Payment is received after the change in rate of tax

Determine the time of supply of services in case of change in effective rate of tax based on the following information :

i. Taxable services has been provided after the change in effective rate of tax

ii. Invoice is issued before the change in rate of tax

iii. Payment is received before the change in rate of tax

Determine the time of supply of services in case of change in effective rate of tax based on the following information :

i. Taxable services has been provided after the change in effective rate of tax

ii. Invoice is issued after the change in rate of tax

iii. Payment is received before the change in rate of tax

Which rate shall be applicable in case of change in effective rate of tax, given the following information :

i. Taxable services has been provided before the change in effective rate of tax

ii. Invoice is issued after the change in rate of tax

iii. Payment is received after the change in rate of tax

Which rate shall be applicable in case of change in effective rate of tax, given the following information :

i. Taxable services has been provided before the change in effective rate of tax

ii. Invoice is issued prior to the change in rate of tax

iii. Payment is received after the change in rate of tax

Which rate shall be applicable in case of change in effective rate of tax given the following information

i. Taxable services has been provided before the change in effective rate of tax

ii. Invoice is issued after the change in rate of tax

iii. Payment is received before the change in rate of tax

Which rate shall be applicable in case of change in effective rate of tax, given the following information :

i. Taxable services has been provided after the change in effective rate of tax

ii. Invoice is issued prior to the change in rate of tax

iii. Payment is received after the change in rate of tax

Which rate shall be applicable in case of change in effective rate of tax, given the following information :

i. Taxable services has been provided after the change in effective rate of tax

ii. Invoice is issued before the change in rate of tax

iii. Payment is received before the change in rate of tax

Which rate shall be applicable in case of change in effective rate of tax, given the following information :

i. Taxable services has been provided after the change in effective rate of tax

ii. Invoice is issued after the change in rate of tax

iii. Payment is received before the change in rate of tax