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Time of supply

02 December 2020

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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11 Replies

anita (trainee) (514 Points)
Replied 02 December 2020

in my opinion September

anita (trainee) (514 Points)
Replied 02 December 2020

in my opinion September

Sridharr m.p.s (23 Points)
Replied 02 December 2020

In October month ewaybill is received date

Shivam RC (Student) (23683 Points)
Replied 03 December 2020

Is it a Supply of Goods or Supply of Services ???
When was the Payment received ???

Piyush Sindwani (96 Points)
Replied 03 December 2020

It is suplly of goods and payment was made after innvoice date

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 06 December 2020

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.

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