Section 13 - Time of supply of services. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

..... oice is not issued within the period prescribed under 1[****] section 31 or the date of receipt of payment, whichever is earlier; or (c) the date on which the recipient shows the receipt of services in his books of account, in a case where the provisions of clause (a) or clause (b) do not apply: Provided that where the supplier of taxable service 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 amou .....

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Section 13 - Time of supply of services. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... ereof by the supplier: Provided that where it is not possible to determine the time of supply under clause (a) or clause (b), the time of supply shall be the date of entry in the books of account of the recipient of supply: Provided further that in case of supply by associated enterprises, where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier. (4) In cas .....

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Section 13 - Time of supply of services. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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