invoice date 30.09.2020
E way bill date 15.10.2020
Return filed by Recepient on 10.10.2020
Under which month's return above transaction needs to be reflected?
Please also tell the relevant provision of law !
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Time of supply
Replies (11)
Quick Summary
in my opinion September
in my opinion September
In October month ewaybill is received date
Is it a Supply of Goods or Supply of Services ???
When was the Payment received ???
When was the Payment received ???
It is suplly of goods and payment was made after innvoice date
Time of supply will be 30/9/2020, but the Recepeint claim ITC only when the goods being received.
As Due to non Applicability of GSTR 2 return for inward supply ,the taxpayer is not required to report purchases , only ITC need to be declare in GSTR3b , hence Book the bill 30/9/2020 but ITC need to be claimed only when the goods being received.
In your case you have file the sept 20 month return on 10/10/2020 but the goods being received on 10/10/2020, so you are required to claim ITC in November .
Refer Section 16 of CGST.
As Due to non Applicability of GSTR 2 return for inward supply ,the taxpayer is not required to report purchases , only ITC need to be declare in GSTR3b , hence Book the bill 30/9/2020 but ITC need to be claimed only when the goods being received.
In your case you have file the sept 20 month return on 10/10/2020 but the goods being received on 10/10/2020, so you are required to claim ITC in November .
Refer Section 16 of CGST.
* being received on *15/10/20
* being received on *15/10/20
* being received on *15/10/20
Thanks Sir For Clarification
you are always welcome
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