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of <h1>Clarification on GST Payment Timing for Spectrum Allocation with Deferred Installments under CGST Act for Telecom Operators.</h1> The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators choose deferred installment payments. Under the CGST Act, spectrum usage services are considered a continuous supply, requiring GST payment on a reverse charge basis. The time of supply is determined by the earlier of payment entry in the recipient's accounts or 60 days post-invoice issuance. The Frequency Assignment Letter is not an invoice but a bid acceptance document. For upfront payments, GST is due when payment is made or due, whichever is earlier. This guidance also applies to other government-allocated natural resources.
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