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GST - Last Date for Issue of Invoice: EximGuru.com






Last date simply means deadline for doing an task or activity. In terms of last date for Issuance of Invoice means upto when Invoice is required to be issued.

Under GST Law, Provision related to last date of issuance of invoice is also used for the determination of Time of Supply i.e. event when person is required to pay GST Liability to Government. Under this edition we emphasis only on the “LAST DATE OF ISSUANCE OF INVOICE”, The provisionrelated to “TIME OF SUPPLY” will be covered in our upcoming edition. Therefore, for better understanding, please be a continuous reader of our GST Implementation Series.

Under GST Law, Last date is specified for the issuance of invoices in different type of supplies, for ease of understanding below diagram explained the provision related to last date for Issue of Invoice.

Invoice
Service Goods
In other Case Between Distinct Person Supplier is Banking Company Financial Institution NBFC In other cases In case of Movement of Goods
within 30 Days (i)Before or at time of accounting
(ii) Before the expiry of quarter of supply
with in 45 Days from supply of service On or before, Date of Delivery On or before, Date of Removal

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What is New?

Date: 22-05-2020
Notification No. 47/2020-CUSTOMS (N.T.)
Appointment of CAA in case of in case of M/s Satnam Steels, Rajkot.

Date: 22-05-2020
PUBLIC NOTICE No. 06/2015-2020
Inclusion of Gopalpur Port, Odisha as a Port of Registration under Para 4.37 of Handbook of Procedures, 2015-2020.

Date: 22-05-2020
TRADE NOTICE NO. 12/2020-2021
Issuance of Preferential Certificate of Origin for India’s exports to Thailand and Vietnam under ASEAN-India FTA

Date: 21-05-2020
Notification No. 24/2020 - Customs
Seeks to amend notification No. 56/2000-Customs dated 05.05.2000, No. 57/2000-Customs dated 08.05.2000 and No. 40/2015-Customs dated 21.07.2015 providing for extension of last date of export by six months, for those cases where the last date of export falls between 01.2.2020 and 31.7.2020 due to the outbreak of COVID-19 pandemic.

Date: 21-05-2020
Notification No. 25/2020 - Customs
Inclusion of Gopalpur Port [INGPR1] as notified port for getting benefits under AA/ EPCG schemes and other export incentive schemes like MEIS/SEIS and other such schemes.

Date: 21-05-2020
Notification No.46/2020 - Customs (N.T.)
Exchange Rates Notification No.46/2020-Custom (NT) dated 21.05.2020.

Date: 20-05-2020
Instruction No. 06/2020-Customs
Instruction Number 06 - Customs on Requirement of Veterinary Certificate

Date: 19-05-2020
Notification No. 45/2020-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg.

Date: 19-05-2020
Notification No. 08/2020-Customs (ADD)
Seeks to impose anti-dumping duty on import of Sodium citrate originating in or exported from China PR for a period of further 5 years.

Date: 18-05-2020
A.P.(DIR Series) Circular No.31
Risk Management and Inter-bank Dealings – Hedging of Foreign Exchange Risk-Date of Implementation



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