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<h1>Understanding Time of Supply for Services Under Reverse Charge Mechanism: Key Points from Section 13, CGST Act 2017</h1> The determination of the time of supply for services under the reverse charge mechanism (RCM) in the GST framework is guided by Section 13 of the CGST Act 2017. The time of supply depends on whether the invoice is issued within the prescribed period under Section 31. For general services, invoices must be issued within 30 days, while certain financial institutions have a 45-day period. For continuous supply, invoices should align with payment schedules or milestones. Under RCM, the time of supply is the earliest of the payment date, 60 days post-invoice, or the date of invoice issuance by the recipient. Exceptions apply for associated enterprises outside India, where the time of supply is the earlier of the entry in the recipient's books or payment date.
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