Answer

1. F

   Facts

   For services, Rule 47 allows up to 30 days from the date of supply (45 days for banks and financial institutions). For goods, Sec 31(1) requires the invoice at or before removal or delivery.

2. P

   Provisions and law

   • Sec 31, CGST Act 2017When and how a tax invoice and other documents must be issued
   • Rule 47, CGST Rules 2017Invoice for services within 30 days of supply
3. A

   Analysis

   A consultant finishing work on 5 June must invoice by 5 July. Late invoicing can shift time of supply and interest. For goods, invoices after dispatch cause e-way bill issues.

4. C

   Conclusion

   1. 1Note the date of supply.
   2. 2Issue the invoice within the time.
   3. 3Number it in order.
   4. 4Report it in the right month's GSTR-1.

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