TaxTMI 
TaxTMI 
XYZ is supplying goods on rental basis where he will be charging the rent on monthly basis. If he supplies the goods say on 10th November, when he is supposed to issue the Service Invoice? 1) Within 30 days i.e. on or before 10th December or 2) on or before 30th November? When he will be liable to pay GST?
Time of supply for preparing Service Invoice
29 Nov 2018 
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Time of supply rules determine invoice issuance and GST liability for periodic rental services with continuous supply provisions applicable.
For monthly rental supplies the supplier may issue the service invoice within thirty days or at the end of the month; GST is chargeable on issue of the invoice. If the arrangement is a recurring supply to the same recipient, continuous supply rules apply and periodic invoicing principles determine the time when tax becomes chargeable for each rental period. (AI Summary)
For monthly rental supplies the supplier may issue the service invoice within thirty days or at the end of the month; GST is chargeable on issue of the invoice. If the arrangement is a recurring supply to the same recipient, continuous supply rules apply and periodic invoicing principles determine the time when tax becomes chargeable for each rental period. (AI Summary)