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of <h1>Karnataka clarifies GST payment timing for telecom spectrum usage; reverse charge applies with specific invoicing rules.</h1> The circular issued by the Commissioner of Commercial Taxes, Karnataka, addresses the time of supply for GST payment on spectrum usage services when telecom operators opt for deferred payment. It clarifies that GST is payable on a reverse charge basis, with the time of supply being the earlier of the payment date or 60 days post-invoice issuance. The Frequency Assignment Letter is treated as a bid acceptance document, not an invoice. For continuous services, invoices must be issued by the payment due date. The same principles apply to other government-allocated natural resources paid upfront or in installments.
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