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Time of supply of services

Section 13 - Draft-Bills-Reports - TIME AND VALUE OF SUPPLY - Goods and Services Tax - Section 13 - 13. (1) The liability to pay CGST/SGST on services shall arise at the time of supply, as determined in terms of the provisions of this section. (2) Th .....

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r receives the payment with respect to the supply: 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 .....

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ayment. Explanation 2.- For the purpose of clause (b), the date on which the supplier receives the payment shall be the date on which the payment is entered in his books of accounts or the date on which the payment is credited to his bank account, wh .....

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te immediately following sixty days from the date of issue of invoice by the supplier: PROVIDED that where it is not possible to determine the time of supply under clause (a) or (b), the time of supply shall be the date of entry in the books of accou .....

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