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Time of supply of services

Section 13 - Draft-Bills-Reports - TIME AND VALUE OF SUPPLY - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 13 - 13. (1) The liability to pay CGST/SGST on services shall arise at the time of su .....

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voice with respect to the supply; or (b) the date on which the supplier 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 indicate .....

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the extent it is covered by the invoice or, as the case may be, the payment. 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 account .....

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ates, namely- (a) the date on which the payment is made, or (b) the date 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 .....

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