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of <h1>Understanding Section 13 of Delhi GST Act: Time of Supply for Services and Tax Liability Triggers</h1> The Delhi Goods and Services Tax Act, 2017, Section 13 outlines the time of supply for services, determining when tax liability arises. The time of supply is the earliest of: the date of invoice issuance, the date of payment receipt, or the date the service is recorded in the recipient's books. For reverse charge supplies, it is either the payment date or 60 days post-invoice. For vouchers, it's the issue or redemption date. If these criteria are not met, the time of supply is the return filing date or tax payment date. Additional charges like interest or penalties are taxed upon receipt.
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