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Operator raised bill for service delivery in oct will he be liable GST


03-Jan-2023 (In GST Law)
Sir, I am a Tour Operator and have raised bills with GST to one of my corporate clients in October 2017 for services provided in October 2017. The vendor has paid the bill in December 2017. In this condition, when do I become liable to remit the GST amount and show it in my GSTR 3B.
Answers (3)

Answer #1
564 votes
Hello, You are liable for GST when you raised the bill to your client in the month of October. As it is the principle the liability is calculated when: a) Invoice is issued b) Amount realised in Bank Account, whichever is earlier. So, your issuing of invoice event took place earlier, then you are liable to show that in your GSTR 3B for the month of October.
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Advocate Ashish Shaw

Adv. Ashish Shaw

LawRato Delhi | 25+ Answers
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Answer #2
895 votes
Dear Sir, As per Section 13(2) of CGST Act, 2017 the liability to pay tax arises in the month of October as invoice is issued before the receipt of payment. Also the provision of service has been made before the payment. Both the events have occur before the receipt of payment. Therefore, time of supply is October, 2017 and as per Section 39 of CGST Act, 2017 the return for tax payable could have been filed before 20th of succeeding month i.e. November, 2017. Thanks
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Answer #3
665 votes
You should have add this invoice in GSTR 3B of oct. 2017 only. You need to revise GSTR 3B of Oct.2017. Payment from customer is not relevant for GST return. If you have not filed the 3B please file as soon as possible to avoid late fee of Rs. 20/- per day.
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Advocate Swati Shikha

Adv. Swati Shikha

LawRatoDelhi | 25+ Answers
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