Question 7: Mr. Lakhan provides Continuous Supply of Services (CSS) to M/s. TNB Limited. He furnishes the following further information: (i) Date of commencement of Providing CSS - 01-10-2019 (ii) Date of completion of Providing CSS - 31-01-2020 (111)Date of receipt of payment by Mr. Lakhan - 30-03-2020 Determine the time of issue of invoice as per provisions of CGST Act, 2017, in the following circumstances: (i) If no due for payment is agreed upon by both under the contract of CSS. (ii) If payment is linked to the completion of service. (iii) If M/s. TNB Limited has to make payment on 25-03-2020 as per the contract between them