Question 10 - Suppose, invoice is not issued and date of payment or date of completion of provision of service are also not ascertainable, what will be the time of supply?
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 5 Time of Supply
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Time of supply follows the recipient's book entry when invoice, payment, and completion dates are unascertainable. Where an invoice is not issued and the date of payment or date of completion of provision of services cannot be ascertained, the time of supply shall be the date on which the recipient shows receipt of the services in his books of account.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time of supply follows the recipient's book entry when invoice, payment, and completion dates are unascertainable.
Where an invoice is not issued and the date of payment or date of completion of provision of services cannot be ascertained, the time of supply shall be the date on which the recipient shows receipt of the services in his books of account.
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