What is time of supply of service with respect to receipt of amount in excess of the invoice amount (e.g.: Invoice is issued for ` 5,000 on August 22, 2017 by the supplier. Subsequently, the recipient pays scenario 1: ` 5,500/- and scenario 2: ` 8,000/-)

The provisions with respect to services in case of receipt of amount in excess of the invoice amount, are same as those applicable for goods and discussed in answer to Q. 8 above. The provisions for services are contained in proviso to Section 13(2) of the CGST Act.

(ICAI FAQ PUBLICATIONS 06-09-2017 TIME OF SUPPLY OF SERVICES: FAQ NO. 16)