Time of supply limited to the portion covered by advance or part invoice, triggering tax recognition only to that extent. Time of supply under GST attaches only to the portion covered by an advance payment or an issued invoice; where part payment or a part invoice is made, the supply is deemed made only to that extent, and the balance does not trigger time of supply until invoiced or paid.
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 limited to the portion covered by advance or part invoice, triggering tax recognition only to that extent.
Time of supply under GST attaches only to the portion covered by an advance payment or an issued invoice; where part payment or a part invoice is made, the supply is deemed made only to that extent, and the balance does not trigger time of supply until invoiced or paid.
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