Time of supply for spectrum usage services: GST arises when payments are due or paid under upfront or instalment options. For spectrum allocation services treated as continuous supply of services, GST on reverse charge is payable when payment is made or becomes due, whichever is earlier. Frequency Assignment Letters are contractual bid-acceptance documents and not tax invoices for the sixty-day rule. Where instalment due dates are ascertainable from the contract, tax invoices must be issued on or before each due date, so GST for upfront payment arises on payment or when due, and for deferred instalments arises as and when each instalment is due 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 for spectrum usage services: GST arises when payments are due or paid under upfront or instalment options.
For spectrum allocation services treated as continuous supply of services, GST on reverse charge is payable when payment is made or becomes due, whichever is earlier. Frequency Assignment Letters are contractual bid-acceptance documents and not tax invoices for the sixty-day rule. Where instalment due dates are ascertainable from the contract, tax invoices must be issued on or before each due date, so GST for upfront payment arises on payment or when due, and for deferred instalments arises as and when each instalment is due or paid.
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