M/s ABC & Co, an unregistered partnership firm having operations in Kerala, made a payment of advance amounting to 1,50,000/- to M/s K…

(a) Tax on services supplied by GTA in respect of transportation of goods by road is payable under reverse charge since: (i) said services are being provided to a partnership firm, and (ii) the supplier (GTA) has not opted to pay tax under forward charge. Time of supply of services taxable under reverse charge (where invoice is required to be issued by the supplier) is earlier of: (i) Date of payment, or (ii) 61st day from the date of issue of invoice Invoice raised on Time of Supply for advance payment of 1,50,000 Time of Supply for balance payment of 2,50,000 (a) 05.09.2025 Date of payment, i.e. 05.08.2025. Earlier of: (i) date of payment (10.11.2025) or (ii) 61st day from issue of invoice (05.09.2025), i.e. 05.11.2025. 05.11.2025 is time of supply (b) 15.09.2025 Date of payment, i.e. 05.08.2025. Earlier of: (i) date of payment (10.11.2025) or (ii) 61st day from issue of invoice (15.09.2025), i.e. 15.11.2025. 10.11.2025 is time of supply