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<h1>Time of supply of services: earliest of invoice, payment, provision or accounting entry, with special reverse charge and voucher rules.</h1> The time of supply of services is the earliest of invoice issuance, receipt of payment, provision of service, or the date the recipient records the service; supply is deemed only to the extent covered by invoice or payment and receipt of payment is the earlier of accounting entry or bank credit. Special rules set the time for supplies on reverse charge, vouchers, indeterminate cases (return filing or tax payment), and for value additions by interest or penalties, with a supplier option for small excess receipts.
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