Time of Supply- Advance Payment
In illustration-4 as per the indigo study material Transportation services under RCM Advance payment - June 17 th Date of invoice- July 22 nd For first part payment we consider TOS as June 17th The next payment is not mentioned in the question then should we consider 61 st day from the date of invoice as TOS for second part?
61 days is always taken from date of invoice . But Time of supply will be earlier of: Date of Payment (or) 61st date from invoice.
My query is regarding the part payment