When does gst liability arise

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

04 June 2018 Dear Sir/Madam,

Supply of goods/services was made on 10-04-2018 but on account of some reasons, sale invoice could not be made and booked in April 2018.

Later on, on the problem getting resolved, sale invoice was made and booked in May 2018 (Thereafter, GST booked in May 2018 was paid on 04-06-2018).

Is there OK or is there any contravention of any provision of the GST Act?

Thanks.

CA Himanshu Ojha

CA Himanshu Ojha (Expert)
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05 June 2018 "The invoice referred to in rule 1, in case of taxable supply of services, shall be issued within a period of thirty days from the date of supply of service"

If you have issued within the given time, then no issue. You have raised the invoice in MAY month and paid the tax also; Just make sure the invoice date is within 30 days from 10/04/18

Querist : Anonymous

Querist : Anonymous (Querist)

16 June 2018 Thanks.
Please note that in this case, supply was made in April 2018, invoice was raised in May 2018 (GST liability booked in May 2018) and GST paid in June 2018 (next month from billing month).
So, is this OK?