Section 31(5) in Karnataka Goods and Services Tax Act, 2017
(5)Subject to the provisions of clause (d) of sub-section (3), in case of continuous supply of services,-(a)where the due date of payment is ascertainable from the contract, the invoice shall be issued on or before the due date of payment;(b)where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment;(c)where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event.
