Supply under GST —  Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount.Dinesh Kumar Agrawal [2018] 2 TAXLOK.COM 005 (AAR-AP)