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Time of supply where tax is paid or liable to be paid under section 9(5) by an electronic commerce operator is governed by:
ASec 14 only
BA separate provision in Sec 12(5)/13(5)
CSec 12(2)/13(2) applied to the ECO
DRule 47
Answer & Solution
Correct answer: C. Sec 12(2)/13(2) applied to the ECO
1. Sec 9(5) deems the ECO to be the supplier of notified services; consequently the regular time-of-supply provisions for services (Sec 13) apply to the ECO.
2. There is no separate provision in Sec 12(5)/13(5) carving out a different rule.
3. ECO must issue invoice within 30 days of supply (Sec 31(2)) — same as any other supplier of services.
_Source: ICAI BoS CA Final Paper 8, Ch 4 "Time of Supply", §Sec 9(5) + Sec 13_
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