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<h1>Tamil Nadu GST Act, 2017, Section 13: Time of Supply Rules for Services and Reverse Charge Explained</h1> The Tamil Nadu Goods and Services Tax Act, 2017, Section 13, outlines the time of supply for services, determining tax liability. The time of supply is the earliest of the invoice issuance date, payment receipt date, or service provision date. For reverse charge scenarios, it is the earlier of payment entry or 60 days post-invoice issuance. For vouchers, it is the voucher issuance or redemption date. If undeterminable, it aligns with the periodical return filing date or tax payment date. Additional charges like interest or penalties are taxed upon receipt.