Category: Time of Suuply for Services on Reverse Charge

In case of associated enterprises located within India, the time of supply in terms of
Section 13(3) shall be the earliest of the following:
(a) Date of payment as per books of accounts of the recipient; or
(b) Date on which payment is debited in the bank account of the recipient; or
(c) Sixty days from the date of issuing invoice or any other document, by whatever
name called, in lieu thereof by the supplier; or
If it is not possible to determine the time of supply under the aforesaid clauses, the time
of supply shall be the date of entry in the books of account of the recipient of supply.
Thus, the same provisions as applicable to a supplier who is not associated enterprise
will apply for services provided by associated enterprises located in India.
Where associated enterprises is located outside India, the time of supply shall be the
earliest of the following dates:
(a) Date of entry in the books of accounts of the recipient; or
(b) Date of payment.

Particulars	Non-associated enterprises	Associated Enterprises
Date on which payment is entered in books of accounts	August 14, 2017	August 14, 2017
Date on which payment is debited to bank account	August 17, 2017	August 17, 2017
Date of issuance of invoice	August 10, 2017	August 10, 2017
Sixty days from the date of issuing invoice	October 08, 2017	October 08, 2017
Date of entry in the books of accounts of the recipient	August 10, 2017	August 10, 2017
Time of supply	August 14, 2017	August 10, 2017

(ICAI FAQ PUBLICATIONS 06-09-2017 TIME FOR SUPPLY OF SERVICES: FAQ NO. 20)

In terms of Section 13(3) of the CGST Act, 2017, the time of supply of services for remittance of tax under reverse charge mechanism shall be the earliest of the following:
(a) Date of payment recorded in the books of accounts of the recipient;
(b) Date of debit in bank account of the recipient;
(c) 60 days from the date of issue of invoice or any other document in lieu thereof by the supplier; or If it is not possible to determine the time of supply under the aforesaid clauses, the time of supply shall be the date of entry in the books of account of the recipient of supply.
In case of associated enterprises, where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier.

(ICAI FAQ PUBLICATIONS 06-09-2017 TIME OF SUPPLY OF SERVICES: FAQ NO. 18)