Time of supply for services determines GST liability based on whether the invoice is issued within the prescribed period. GST liability for services is determined by the time of supply, which is governed primarily by whether the supplier issues the tax invoice within the prescribed period; invoice timing therefore constitutes the operative trigger for when the liability to pay GST arises.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time of supply for services determines GST liability based on whether the invoice is issued within the prescribed period.
GST liability for services is determined by the time of supply, which is governed primarily by whether the supplier issues the tax invoice within the prescribed period; invoice timing therefore constitutes the operative trigger for when the liability to pay GST arises.
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