Mr. X provides service on 1-4 2018 to Mr. Y
The service is taxable on forward
charge basis
Mr. Y waits for Mr. X to issue invoice in the prescribed period(as per rule 47 i.e 30 days from the provision of service) but Mr. X provides invoice on 1-6-2018
And payment was made immediately after receiving invoice
When to charge GST? (what is the time of supply?)
Time of supply should be the date of provision of service (i.e., April 1, 2018 in your case), as the invoice has not been issued within the prescribed time limit.
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