CONTINOUS SUPPLY OF SERVICE

It means those service which go on and on continuously in the company and do not end

Example Security Guard Service, Cab Service etc

  • In GST, those service which go at least 3 months are continuous supply of service
  • Last Date of invoice in Continous Supply of Service

There can be 3 cases

CASE PARTICULAR LAST DATE OF ISSUE OF INVOICE
Case 1 When Due Date of Payment is Mentioned in Contract Invoice Shall be Issued on or before Due Date of Payment
Case 2 When Due Date of Payment is Not Mentioned in Contract Invoice shall be Issued on or before person received Payment
Case 3 When Payment is linked to completion of event Date of Completion of event

30 DAYS OF PROVIDING SERVICE IS NOT RELEVANT HERE

Q1 

Suppose X Ltd of Delhi provides  Security Guard Service to Y for throughout the year

As per Contract,  Payment of one month to be made by 7th of next month

What is the  last date of issue of invoice for August

PARTICULAR  
CASE NO.  
LAST DATE OF INVOICE  

ANSWER

PARTICULAR  
Case No 1
LAST DATE OF INVOICE 07-Sep


Q2 

Suppose X Ltd of Delhi provides  Security Guard Service to Y for throughout the year

As per the contract, Invoice for Services of one month to be raised by 5th of next month.Payment to be received within 7 days of Invoice

What is the last date of issue of invoice for August

PARTICULAR  
CASE NO.  
LAST DATE OF INVOICE  

ANSWER

PARTICULAR  
Case No 1
LAST DATE OF INVOICE 12-Sep


Q3

Suppose X Ltd of Delhi provides Security Guard Service to Y for throughout the year

As per the contract, Invoice for Services of one month to be raised by 5th of next month.Payment Date Not Mentioned.Y makes payment by 8th Sep

What is the last date of issue of invoice for August

PARTICULAR  
CASE NO.  
LAST DATE OF INVOICE  

ANSWER

PARTICULAR  
Case No 2
LAST DATE OF INVOICE 08-Sep


Q4

Suppose CA provides Internal Auditing Service to Y for throughout the year

As per contract,  Payment to be made only after furnishing Quarterly Internal Audit Report

CA Completed Audit of July to September and Submitted Internal Audit Report on 14 Oct

What is the last date of issue of invoice for July to Sep Quarter

PARTICULAR  
CASE NO.  
LAST DATE OF INVOICE  

ANSWER

PARTICULAR  
Case No 3
LAST DATE OF INVOICE 14-Oct

 

  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .