Recently in cgst rule 47, inserted new rule 47A. For issue of invoice from registered recipient, who receive service from unregistered person with in 30 days from receipt of service.
In this regard my quiries
1 ) Mostly unregistered service providers
issue bill of supply of service, even though, recipient needs to prepare invoice within 30 days.
2) After insertion new rule 47A - Time of supply ( Point of taxation ) as per sec. 13 (3) is applicable or not ( earliest date of payment of tax )
2. Regarding the time of supply (point of taxation), Section 13(3) of the CGST Act still applies.
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