# Common ToS Rules (Goods & Services)
## (1) Addition to Value: Interest / Late Fee / Penalty
When the consideration is enhanced by interest, late fee or penalty for delayed payment, ToS for that addition is:
> The date on which such addition is received by the supplier.
The ToS of the original supply remains as determined under the regular rules — only the add-on has its own ToS.
## (2) Residual Cases (when nothing else determines ToS)
| Situation | ToS |
|---|---|
| Periodical return is to be filed | Due date of return |
| No periodical return required | Date on which GST is paid |
## (3) ₹1,000 Concession (Excess Advance under FCM)
Where a supplier receives an advance for an FCM supply and the excess over invoice value is ≤ ₹1,000, the supplier may opt:
- Date of receipt of payment as ToS for that excess, OR
- Date of issue of invoice as ToS (i.e., ignore the small excess for current period).
This spares suppliers from raising tax invoices for trivial round-off advances.