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of <h1>Understanding Section 13 of CGST Act 2017: Time of Supply Rules for Services and Tax Liabilities Explained</h1> The provisions under Section 13 of the CGST Act 2017 regarding the determination of the time of supply for services under forward charge. It explains the criteria based on whether invoices are issued within the prescribed time under Section 31, detailing different scenarios for taxable supplies, including continuous supply of services and cessation of services. It provides specific examples, such as construction contracts and service bookings, to illustrate how the time of supply is determined based on invoice issuance, payment receipt, and service provision. Additionally, it clarifies the tax liability under specific models and agreements, such as the Hybrid Annuity Model and spectrum allocation services.
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