# Residual Time of Supply (Section 12(5) / 13(5))

When TOS cannot be determined under any of the regular provisions (Forward Charge, Reverse Charge, Vouchers), the law provides a residual fallback.

## The Two-Limb Residual Rule

TOS =

1. Date on which a periodical return has to be filed — in cases where a periodical return has to be filed; or

2. Date on which tax is paid — in any other case.

## When Does This Trigger?

This rule is rarely invoked but covers gaps such as:

Unrecorded supplies discovered later;
Supplies where the supplier has not issued any invoice and no payment has been received;
Cases where no date can be ascertained under the primary rules.

Same rule applies for goods [Sec 12(5)] and services [Sec 13(5)].

Worked example

### Example 1

Example 1 — Return-filer: A registered person realises during the GSTR-1 preparation that a supply was missed. As a return-filer, TOS = due date of filing of the return for that tax period.

### Example 2

Example 2 — No return obligation: Where the person is not required to file periodical returns (rare case), TOS = date of actual payment of tax.

⚠️ Common exam mistakes

Invoking the residual rule first instead of last — it applies ONLY when all primary rules fail.
Picking 'date of payment of tax' even where the person is a return-filer — the first limb takes priority.
Forgetting that this rule applies symmetrically to goods and services.

Bare-Act text Section 12(5) and Section 13(5) · CGST Act, 2017 · click to expand

Section 12(5) / 13(5): Where it is not possible to determine the time of supply under the provisions of sub-section (2), (3) or (4), the time of supply shall — (a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or (b) in any other case, be the date on which the tax is paid.

Now that you've read this — what's next?

Move from understanding → mastery in 3 clicks. Each option below picks up from this lesson's topic.

🔥 Drill 5 Qs on this → ✍️ Adaptive practice →