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of <h1>Time of Supply Under GST: When Tax Liability Arises for Services Under Section 13 of CGST Act</h1> Section 13 of the Central Goods and Services Tax Act, 2017 establishes when tax liability arises for services. For regular supplies, time of supply is the earliest of: invoice issuance date (if issued within prescribed period) or payment receipt date; service provision date if invoice is delayed; or when recipient records service receipt. For reverse charge mechanism, time of supply is the earlier of payment date, sixty days after invoice issuance, or recipient's invoice issuance date. Special provisions apply for associated enterprises with foreign suppliers. When determination is impossible, time of supply defaults to return filing date or tax payment date. Interest or penalties are taxable when received.
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