Tax Invoice

The time of supply of services shall be the earlier of the following dates:-
(a) Thedate of issuing invoice (or the last day by which invoice should have been issued) OR (b) The date of receipt of payment -whichever is earlier
If the supplier of taxable service receives an amount up to Rs. 1000 rupees in excess of invoice amount, the time of supply for the extra amount shall be the date of issue of invoice (at the option of the supplier).
For clauses (a) and (b)- The supply shall be assumed to have been made to the extent it is covered by the invoice or the payment (as the case may be).
For clause (b)- the date of receipt of payment shall be earlier of- (i) The date on which he entered the payment in his books OR (ii)The date on which the payment is credited to his bank account.

Since invoice would not be issued within 30days, liability to pay tax would fall back to date of provision of service i.e. 27th Feb 2018, provided payment is unrealized as on 1st April 2018.

invoice in case of service is required to be issued with in 30 days of providing service if it is not issue in that time limit then date of payment or provision of service whichever is earlier

Thank you everyone.😄