# Due Date for Issue of Invoice – Services [Section 31]

## Scenarios & Due Dates

Scenario	Due Date of Invoice
(A) Normal supply of services	Within 30 days from provision of service
(B) Banking / Insurance / FI / NBFC	Within 45 days from provision of service
(C) Banking / Insurance / FI / NBFC / Telecom supplying to its distinct person	Before expiry of the quarter in which supply is made
(D) Continuous supply of services (continuous > 3 months, e.g., construction):
• Due date of payment visible	On or before due date of payment
• Due date not clear	Before or at the time of actual payment
• Payment linked to milestone	On or before completion of milestone
(E) Services ceased before completion	At the time service ceases, to the extent of supply made before cessation
(F) Recipient self-invoicing under RCM (supplier unregistered)	Within 30 days of receipt of such service

## Memory Aid

⚠️ Common exam mistakes

Using 30-day rule for banking/NBFC services (it is 45 days).
For continuous supply where milestone exists, using 'due date of payment' instead of 'completion of milestone' as the trigger.
Forgetting that for services ceased mid-way, the invoice is triggered at cessation only for the part already supplied.

Reference: Section 31(2) and 31(5) read with Rule 47 — CGST Act, 2017 and CGST Rules, 2017

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Due Date for Issue of Invoice - Services [Section 31]

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