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Date of supply for excess payment

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(Querist)
23 July 2017 ex. invoice issued 990 on 1.10.17 payment received 1000 on 15.10.17 excess payment = 10 now next month invoice issued 990 on 1.11.17 payment received 980 on 15.11.17 my question is that what will be the time of supply for RS 10----1.10.17. or 1.11.17??? which invoice date does proviso to section 12(2) refers????
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CA Altamush Zafar

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CA Altamush Zafar (Expert)
23 July 2017 it will be 1/11/17.
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CA ANILKUMAR B.COM FCA DISA

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CA ANILKUMAR B.COM FCA DISA (Expert)
23 July 2017 As per the proviso of section 12(2) of CGST Act, any excess amount received up to Rs . 1000, the supplier can opt the date of invoice in respect of such excess amount received as time of supply.
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CA ANILKUMAR B.COM FCA DISA

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CA ANILKUMAR B.COM FCA DISA (Expert)
23 July 2017 He can opt 01.11.17
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