M/s Murty and Sons Ltd (MSL) is dealing in property business and is registered under GST since 2021 in Bengaluru, Karnataka having turnover of 2…

(a) Tax on legal services provided by individual advocate - Mr. Sachin to business entity -MSL - is payable under reverse charge. The time of supply of service on which GST is payable on reverse charge basis is earlier of: (a) Date of payment, as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier or (b) Date immediately following 60 days (or 61st day) from the date of issue of invoice by the supplier, in cases where invoice is to be issued by the supplier or (c) Date of issue of invoice by the recipient in cases where invoice is to be issued by the recipient However, where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supply. In accordance with above provisions, time of supply in the given cases would be: 1. 8th January, 2025 Since supplier is unregistered, recipient MSL issued the self-invoice. Thus, time of supply will be date of issue of invoice since it is earlier than date of payment (18th February) 2. 13th January, 2025 Since supplier is unregistered, MSL issued the self-invoice. Thus, time of supply will be date of issue of invoice since it is earlier than date of payment (18th February). Alternatively, it is also possible to take following view: Since supplier is unregistered, MSL issued the self-invoice. Time of supply will be earlier of date of issue of invoice (13th January) or last date on which invoice should have been issued, i.e., 30th day of receipt of service, i.e. 9th January). Thus, time of supply is 9th January, 2025 3. 18th February, 2025 Since supplier is unregistered and MSL has not issued self-invoice at all, hence it is not possible to determine the time of supply from the normal provisions, so the time of supply will be the date of entry in books of accounts of the recipient of supply. 4. 18th February, 2025 Since it is earlier of: (i) the date of payment (18th February) Or (ii) 61 st day (or date immediately following 60 days) from the date of issue of invoice by the supplier (8th March).