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invoice date

17 October 2017

consultancy services provided in August,but invoice raised in 10th September for the month of August,so when i show that invoice August or September

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2 Replies

Mohammed Goryawala (727 Points)
Replied 17 October 2017

I think 10th September considering you've charged the other party on that day.

Also work out a single date with the purchaser so that there is no clash of dates while filing returns.

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Vinod Araveti (Practicing CA) (1180 Points)
Replied 17 October 2017

You have to consider the time of supply for deciding that in which month outward supply details needs to be disclosed..

Time of supply for services is as follows:

a. If the tax invoice is raised with in 30 days from the date of provision of service then : Invoice date or date of receipt of payment which ever is earlier..

b. a. If the tax invoice is not raised with in 30 days from the date of provision of service then: date of provision of service or date of receipt of payment which ever is earlier...

So based on the above provision if the time of supply is aug then you have to show in Aug month GST return. If TOS is in Sept then show it in GST return of sept month