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of <h1>Understanding Time of Supply for Services Under Karnataka GST Act, 2017, Section 13: Key Tax Liability Triggers</h1> The Karnataka 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 following: the invoice date if issued timely, the date of payment receipt, or the date the recipient records the service. For reverse charge supplies, it is the earlier of payment entry or 60 days post-invoice. For vouchers, it is either issuance or redemption. If undeterminable by these means, it aligns with return filing or tax payment dates. Additional charges like interest are taxed upon receipt.
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