what is the time limit to issue Tax Invoice in case of continuous supply of services ?

Section 31(5) of CGST Act, 2017

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 the time when the supplier of services 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.

Section 31(6) of CGST Act, 2017

In case where supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation.