Section 13 - Time of supply of services.

Time of supply for services under Section 13 CGST Act: earliest of invoice, payment, provision, or recipient's records

Liability to pay GST on services arises at the time of supply, which is the earliest of: invoice date (if issued within the prescribed period) or receipt of payment; where invoice is late, the date of provision of service or receipt of payment; or the date the recipient records the service. Small excess receipts up to ?1,000 may be treated as supplied on invoice date at the supplier's option. For reverse-charge supplies the time is the earlier of recipient's payment or sixty days after supplier's invoice (or recipient's invoice where applicable), with fallback to the recipient's books; for cross-border related-party supplies, books or payment govern. If indeterminate, the return filing date or tax payment date applies; additions like interest or penalties are timed to receipt.