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<h1>Time of supply of services establishes when tax liability arises, based on invoice, payment, provision, or accounting entry.</h1> Time of supply of services fixes tax liability at the earliest applicable event: where invoice is timely, the earlier of invoice date or receipt of payment; where invoice is not timely, the earlier of provision date or receipt of payment; otherwise the date the recipient records the service. Reverse charge supplies are timed by recipient payment or a date following sixty days from supplier's invoice with accounting-entry fallbacks and a special rule for supplies from associated enterprises outside India. Voucher supplies and value additions by interest or penalty have their own specified timing rules.
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