# Time of Supply — Residual Provisions

When the normal time-of-supply rules (forward charge, reverse charge, vouchers, etc.) cannot be applied because the trigger events cannot be determined, the law provides residual rules.

## When residual rules apply

The date of invoice / payment / receipt of goods cannot be ascertained.
The transaction does not neatly fit the standard ToS sections.

## The Residual Test

Situation	Time of Supply
Where a periodical return is required to be filed	Date on which such return is to be filed
In all other cases	Date on which tax is paid

## Logic

The residual rule anchors the time of supply to an objectively verifiable event — either the statutory return-filing date (for registered persons with periodic returns) or the actual payment of tax (for everyone else). This ensures that no taxable supply escapes a defined ToS.

## Quick recall

Return filer? → due date of that return.
No return obligation? → date tax is paid.

Worked example

### Example 1

Example — Registered person

A registered supplier makes a supply for which the date of invoice, date of payment, and date of completion of service all cannot be ascertained from records. The supplier files GSTR-3B monthly; the return for that tax period is due on 20 August.

Time of supply = 20 August, the due date for filing the periodical return.

### Example 2

Example — No return obligation

In an unusual situation where none of the standard ToS triggers apply and no periodical return is required, tax is actually paid on 10 September.

Time of supply = 10 September, the date on which tax is paid.

⚠️ Common exam mistakes

Jumping straight to the residual rule without first attempting the normal forward-charge / reverse-charge ToS rules — residual provisions apply only when the standard rules fail.
Using the actual date of filing of the return instead of the due date for filing — the law refers to the date 'on which the return is to be filed'.
Forgetting the 'date of payment of tax' fallback when there is no periodical return obligation.

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

Where it is not possible to determine the time of supply under sub-sections (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.

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