Payment Date Determines Time of Supply for Work (Sept 2010-June 2017); Issue Supplementary Invoice Within 30 Days of Price Revision.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Time of supply of the work executed from September 2010 to June 2017 - The time of supply is the date on which such consideration / payment is received - The applicant shall receive a supplementary invoice or debit note, within thirty days of such price revision and such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under CGST/SGST Acts. - AAR....