Question 1 can anyone give answer i have answer but I think it is wrong which is answer b

Imran · 27 Aug 2026

Option b 18 may 2018. Under Section 13(2) of the CGST Act, 2017, the time of supply of services in cases where the invoice is issued within the prescribed time limit under section 31(2) is the earlier of ​Date of issue of invoice by the supplier, or ​Date of payment (or date of entry in books of account / bank, whichever is earlier) As per Notification No. 66/2017-CT, the Central Government has waived the requirement of paying GST on advances received for services (just like goods). Therefore, for forward charge on services, the time of supply is strictly based on the invoice date (if issued on time) or the date of provision of service, completely ignoring the date of payment Hence since the invoice was issued on time on 18-May-2018, the time of supply is 18-May-2018.

Imran · 27 Aug 2026

Option b 18 may 2018. Under Section 13(2) of the CGST Act, 2017, the time of supply of services in cases where the invoice is issued within the prescribed time limit under section 31(2) is the earlier of ​Date of issue of invoice by the supplier, or ​Date of payment (or date of entry in books of account / bank, whichever is earlier) As per Notification No. 66/2017-CT, the Central Government has waived the requirement of paying GST on advances received for services (just like goods). Therefore, for forward charge on services, the time of supply is strictly based on the invoice date (if issued on time) or the date of provision of service, completely ignoring the date of payment Hence since the invoice was issued on time on 18-May-2018, the time of supply is 18-May-2018.