Section 13 - Time of supply of services.

Time of supply of services determines when tax liability arises, using invoice, payment, provision, or accounting triggers.

Determination of the time of supply fixes when service tax liability arises: the earliest of invoice issuance (if timely), provision of service (if invoice delayed), or receipt reflected in recipient's books; payment is the earlier of accounting entry or bank credit. For reverse charge, time of supply is the earlier of recipient's payment or the date following a specified period after invoice; failing that, the recipient's accounting entry governs. Vouchers, cross-border associated enterprise supplies, return-filing periods, and receipt of interest or penalties have specified timing rules.