Time of supply of services governs when GST liability arises under the invoice, payment, reverse charge, and fallback timing rules. Liability to pay tax on services arises at the time of supply, determined by a statutory hierarchy based on invoice date, receipt of payment, provision of service, or books entry where the primary rules do not apply. Reverse charge supplies follow separate rules tied to payment, invoice timing, recipient invoice issuance, and fallback dates where those cannot be determined. Additions to value by way of interest, late fee, or penalty are taxed when received by the supplier.
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 of services governs when GST liability arises under the invoice, payment, reverse charge, and fallback timing rules.
Liability to pay tax on services arises at the time of supply, determined by a statutory hierarchy based on invoice date, receipt of payment, provision of service, or books entry where the primary rules do not apply. Reverse charge supplies follow separate rules tied to payment, invoice timing, recipient invoice issuance, and fallback dates where those cannot be determined. Additions to value by way of interest, late fee, or penalty are taxed when received by the supplier.
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