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of <h1>GST Liability for Service Supply Hinges on Invoice Timing; Different Rules Apply if Issued Late</h1> The liability to pay GST for the supply of services arises based on the timing of the invoice issuance. If the invoice is issued within the prescribed period, the time of supply is determined accordingly. However, if the invoice is issued beyond the prescribed period, the time of supply is determined differently. This distinction is specific to services, as opposed to goods, under the GST framework.
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