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of <h1>Understanding CGST/SGST: Time of Supply Rules for Services and Exceptions Explained</h1> The liability to pay CGST/SGST on services arises at the time of supply, determined by the earlier of the invoice issuance date or payment receipt date. If the supplier receives up to one thousand rupees in excess, the supplier can choose the invoice date as the time of supply. For reverse charge basis, the time of supply is the earlier of payment date or sixty days post-invoice. For associated enterprises outside India, it is the earlier of payment or entry in the recipient's books. For vouchers, it is the issue or redemption date. If undetermined, it aligns with return filing or tax payment dates.
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