TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding Time of Supply for Services Under GST: Key Provisions of Section 13, CGST Act 2017</h1> The time of supply of services under GST law determines when tax liability arises, essential for calculating and discharging tax obligations. Section 13 of the CGST Act 2017 outlines the provisions for determining the time of supply for intra-state and inter-state services, applicable under section 20 of the IGST Act 2017. These provisions cover services supplied under forward and reverse charges, services paid for with vouchers, and include residual provisions and additions to the value of services, such as interest or penalties for late payments. Understanding section 13 requires prior knowledge of section 31 of the CGST Act 2017.
TaxTMI 
TaxTMI 
