https://www.taxtmi.com/forum/issue?id=118364 Late e invoice issuance during a cancelled registration period is treated as late invoicing and attracts penalty. Time of Supply for services, where invoice issuance exceeds the 30 day window, is the earlier of receipt of payment or provision of service; thus services provided in December retain December as the time of supply even if IRN is later generated, and interest arises if tax is paid after the due date. en-us Wed, 08 Feb 2023 14:53:01 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118364 Late e invoice issuance during a cancelled registration period is treated as late invoicing and attracts penalty. Time of Supply for services, where invoice issuance exceeds the 30 day window, is the earlier of receipt of payment or provision of service; thus services provided in December retain December as the time of supply even if IRN is later generated, and interest arises if tax is paid after the due date. Discussion-Forum GST Wed, 08 Feb 2023 14:53:01 +0530 https://www.taxtmi.com/forum/issue?id=118364