Gst ca final continuous supply of service

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Payment  date is not ascertain 

Date of completion.     31/12/2017

Date of invoice.            14/01/2018

Actual payment date   12/01/2018

What will be TOS? 

Replies (5)
payment date- 12/01/2018
12/01/2018, as Bill raised within prescribed time. So, invoice or payment whichever is earlier
This is not a case of normal provision this is continuous supply of service and in that case if payment date is not ascertain then payment received date should be last date of invoice as per sec. 31(5) Then how will be invoice within time if issued after 12/01/2018 As your ans. 12/01/2018 is correct as per material but not as per sec. 31(5)
Even I become confused if question clearly ask for tos of continuous supply of service then why normal provision is applied?
Then we need to brief that, as invoice not received in time So, date of payment or provision of service whichever is earlier even though answer is correct


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