TaxTMI 
TaxTMI 
time of supply for works comtracts
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....ime of supply for works comtracts<br> Query (Issue) Started By: - giri gattupalli Dated:- 8-4-2020 Last Reply Date:- 9-4-2020 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>respected sir what is the time of supply for a govt works contractor for canal work running over one yer thanking you Reply By KASTURI SETHI: The Reply: Relevant extract of C.B.E. & C. Flyer No. 13, dated 1-1-2018 ....
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....Invoice in case of continuous supply of services In case of continuous supply of services, where, (a) the due date of payment is ascertainable from the contract; the invoice shall be issued on or before the due date of payment; (b) the due date of payment is not ascertainable from the contract; the invoice shall be issued before or at the time when the supplier of service receives the payment; ....
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.... (c) the payment is linked to the completion of an event; the invoice shall be issued on or before the date of completion of that event. Issue of invoice in case, where supply of service ceases under a contract before completion of supply In a case where the supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply cea....
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....ses and such invoice shall be issued to the extent of the supply made before such cessation. Reply By Ganeshan Kalyani: The Reply: Advance received towards the service is subject to GST. Reply By surabhi parihar: The Reply: In case of continuous supply of services, the time of supply shall be - (i) Where the due date of payment is ascertainable from the contract: The date on which the paymen....
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....t is liable to be made by the service receiver, whether or not any invoice has been issued or any payment has been received by the supplier of service; (ii) Where the due date of payment is not ascertainable from the contract: When the supplier of service receives the payment, or issues an invoice, whichever is earlier; (iii) Where the payment is linked to the completion of an event: The time of....
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.... completion of that event;<br> Discussion Forum - Knowledge Sharing ....