Champak Ltd. avails legal services from a firm of advocates. The firm issues invoice for the services to Champak Ltd. on 17 th Feb. However, Champak…

Tax on services supplied by a firm of advocates by way of legal services to any business entity is payable under reverse charge by such firm of advocates. Time of supply of services that are taxable under reverse charge is earliest of the following two dates in terms of section 13 (3) of the CGST Act, 2017: Date of payment [3 rd November]61 st day from the date of issue of invoice [19 th April] The date of payment comes subsequent to the 61 st day from the issue of invoice by the supplier of service. Therefore, the 61 st day from the date of supplier's invoice has to be taken as the time of supply. This fixes 19 th April as the time of supply.