Time of supply of services: earliest of invoice, provision, or recipient entry determines when GST liability arises.

The time of supply for services is the earliest of invoice issuance within the prescribed period or receipt of payment; provision of service where invoice is not timely or receipt of payment; or the date the recipient records receipt. Reverse charge supplies use earlier of recipient payment or the date after a prescribed period from invoice, with entry-in-books as fallback; vouchers follow issue or redemption rules. Additions to value by interest, late fees or penalties are taxable when received.

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