Continuous supply of goods/services- Due Date of invoice under GST

1. 
   
2. (a) when the supplier gives a statement of accounts to the receiver showing the amount required to be paid by the receiver. 
   
3. 
   
4. (b) when the supplier receives payment on a successive/periodic basis. 
   

The invoice shall be raised on or before such statement of account is issued or at the time when each such payment is received ,whichever is earlier.

2) Similarly, in a case of continuous supply of services Invoice shall be issued :

1. A) Where a contract has been entered between the service provider and service receiver, the date of invoice shall be the date specified in the contract (if such date is specified), irrespective of whether payment has been received by the service provider.
   
2. 
   
3. B) Where the due date of the raising of the invoice is not mentioned in the contract entered by the service provider/ receiver, the due date of invoice shall be on or before each time, the supplier of services receives the payment from the customer.
   
4. 
   
5. C) Where the payment is linked to completion of an event, the invoice shall be issued each time the said event is completed. 
6. 
   
7. D) Where the supplier stops providing the service before completion of the contract, the invoice in this case shall be raised at the time when he stops providing the service.
   

In case of (1) and (2) above the central or the state governement shall by way of notifiction , which supply of goods and services shall be treated as continuous supply of goods and services.