Time of supply of services determines tax liability-earliest of invoice issuance, service provision, payment receipt, or recipient entry.

Time of supply is the earliest of the date of issue of invoice (if timely) or receipt of payment, the date of provision of service (if invoice not timely) or receipt of payment, and otherwise the date the recipient records receipt in its books; special rules apply for reverse charge supplies, vouchers, fallback determinations, and additions to value (interest, late fee or penalty) which take effect when received.

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