Time of supply

In case of supplies for which tax is paid on reverse charge basis, the time of supply shall be the earliest of the following dates:

• Date of Receipt of Goods (in case of Supply of Goods); or
• The date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or
• The date immediately following:
  • For Supply of Goods 30 days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier
  • For Supply of Services 60 days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier: Note:

When it is not possible to determine the time of supply as per above, the time of supply shall be the date of entry in the books of account of the recipient of supply.

In terms of section 13(3) of CGST Act, Time of supply in case of supply on which GST to be paid under RCM would be:

1. Date of payment entered in the books of recipient of service or date on which payment is debited in his bank account, whichever is earlier.

OR

1. Date immediately following 60 days from the date of invoice by the supplier.

In the present case Mr. X issued invoice on 1-6-2018 and payment is also made immediately in the month of June 2018.

Hence Y has to discharge GST under RCM while filing GSTR 3B for the month of June 2018.

In my question, as on 1.6.18 recipient came to know that the invoice is not issued in time and so the time of supply is 1.4.18(i.e date of receipt of service). But tax cannot be paid on 1.4.18 as this date has passed

Where the GST to be paid under RCM by the recipient of service: If supplier of service has not issued invoice but the recipient has made the payment to the supplier or accounted such expenses in his books. In such case the time of supply would be date of payment accounted in books or date of payment debited in bank account, whichever is earlier.

Tax will be pay based on Bill date of 01/06/18. It can be pay on or before 20/07/2018 which GSTR-3B filing due date.

What is service is taxable on forward charge basis

Date of payment ( or) 61st day from the issue of invoice which ever is earlier.
Date of payment:Date as on payment is entered in the books of supplier (or) Date as on amount credited into the supplier bank.

Mr. X provides a taxable service to Mr. Y on 1.4.18
The service is taxable on reverse charge basis. Payment received 31.6.18
He issues invoice on 1.)31.4.2018
2.)31.5.2018
1.) if Mr. X issue invoice within prescribed time i.e 30 days from the provision of service as per rule 47, then the time of supply is invoice date or date of receipt of payment whichever is earlier
*[therefore here the time of supply is 31.4.2018 and the gst is payable on this date] *

2.)if Mr. X does not issue invoice within the prescribed period i.e 30 days from the provision of service as per rule 47, then the time of supply is date of provision of service or date of receipt of payment whichever is earlier
*[therefore here the time of supply is 1.4.18 and the Gst is payable on this date. Right? But how is this possible because after the expiry of the prescribed period in which the bill should have been issued he became liable to consider date of provision of service as time of supply but the date of supply has already passed away. How can he pay gst on the past date]*

13. Time of supply of services.
(1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section.

(3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely:–– the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or the date immediately following sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier:

Provided that where it is not possible to determine the time of supply under clause (a) or clause (b), the time of supply shall be the date of entry in the books of account of the recipient of supply: