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Time period within which invoice has to be issued in a case involving continuous supply of SERVICES - Gurukul Kendra

Time period within which invoice has to be issued in a case involving continuous supply of SERVICES

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In case of continuous supply of services,

(a) where the due date of payment is ascertainable from the contract, the invoice shall be issued on or before due date of payment.;

(b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment.;

(c) where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event.

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