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of <h1>Understanding CGST/SGST Liability: Key Timelines for Invoice, Payment, and Continuous Service Conditions</h1> The liability to pay CGST/SGST on services arises at the time of supply, determined by specific conditions. If an invoice is issued within the prescribed period, the time of supply is the earlier of the invoice date or payment receipt. If not, it is the earlier of service completion or payment receipt. For continuous services, it depends on contract terms or event completion. For reverse charge cases, it is the earliest of service receipt, payment, invoice receipt, or account debit. If the supply ceases before completion, it is deemed provided at cessation. If undeterminable, it aligns with return filing or tax payment dates.
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