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What will be the Time of supply in case of supply of goods through e-commerce entities

The CGST Act, 2017 does not provide separate provisions for ascertaining time of supply of goods through/by e-commerce entities. Accordingly, the same provisions as to time of supply of goods discussed above will be applicable whether a supplier makes supply through e-commerce entity or the e-commerce entity himself makes the supply.

(ICAI FAQ PUBLICATION 06-09-2017 TIME FOR SUPPLY OF GOODS: FAQ NO. 12)

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What will be the time of supply in case of continuous supply of goods

In terms of Section 2(32) of the CGST Act, 2017, ‘continuous supply of goods’ means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify. Due date for issuance of invoice in terms of Section 31(4) involving successive statement of accounts (SOA) or successive payments is:
 Before/ at the time of issue of each SOA or
 Before/ at the time of receipt such successive payment
Accordingly, the time of continuous supply of goods, in terms of Section 12 shall be the earliest of the following:
(a) Date of issue of invoice; or
(b) Due date of issue of invoice; or
(c) Date on which payment is entered in books of accounts of the supplier; or
(d) Date on which payment is credited to the bank account.

(ICAI FAQ PUBLICATIONS 06-09-2017 TIME FOR SUPPLY OF GOODS: FAQ NO. 11)

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What would be the time of supply where composite supply involves supply of goods as principal supply

The general provisions relating to time of supply of goods will be applicable where composite supply involves goods as principal supply. Accordingly, the time of supply of such composite supply shall be the earliest of the following:
(a) Date of issue of invoice; or
(b) Due date of issue of invoice; or
(c) Date on which payment is entered in books of accounts of the supplier; or
(d) Date on which payment is credited to the bank account of the supplier.

(ICAI FAQ PUBLICATIONS 06-09-2017 TIME FOR SUPPLY OF GOODS: FAQ NO.10)

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State whether, Composite supply will attract the provisions pertaining to time of supply of goods or services

In terms of Section 2(30) of the CGST Act, 2017 ‘composite supply’ is defined to mean a supply made by a taxable person to a recipient comprising two or more taxable supplies of goods or services, or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. The illustration appended to the definition of ‘composite supply’ reads as follows:
Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is the principal supply.
Section 8(a) provides that the composite supply whether involves supply of goods or services shall be decided based on the principal supply forming part of ‘composite supply’. In other words, if the composite supply involves supply of services as principal supply, such composite supply would qualify as supply of services and accordingly the provisions relating to time of supply of services would be applicable. Alternatively, if composite supply involves supply of goods as principal supply, such composite supply would qualify as supply of goods and accordingly, the provisions relating to time of supply of goods would be applicable.

(ICAI FAQ PUBLICATIONS 06-09-2017 TIME FOR SUPPLY OF GOODS: FAQ NO. 9)

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What is time of supply with respect to amount received 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/-)

In terms of the proviso to Section 12(2) (b) of the CGST Act, 2017, the time of supply with respect to the amount received in excess up to ` 1,000/- of the amount indicated in tax invoice, shall at the option of the supplier, be the date of issue of invoice, in respect of such excess amount. Thus, if the supplier opts for this method, the time of supply will be the date when the supplier raises invoice in respect of the excess amount. Where the excess amount is received exceeds ` 1,000/-, the time of supply of goods shall be the date of receipt i.e., earliest of the following:
(a) Date on which payment is entered in books of accounts of the supplier; or
(b) Date on which payment is credited to the bank account.
Accordingly, the time of supply in each of the scenarios given in the example would be as follows:
Scenario 1: The time of supply of goods with respect to the amount of ` 500/- received
in excess shall be the date of invoice whenever raised by the supplier in respect of the excess amount.
Scenario 2: The time of supply would be as follows:

Date on which payment is entered in books of accounts of the supplier August 30, 2017 Time of supply shall be August 28,2017
Date on which payment is credited to the  bank account August 28, 2017

(ICAI FAQ PUBLICATIONS 06-09-2017 TIME FOR SUPPLY OF GOODS : FAQ NO. 8)