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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Understanding Time of Supply for Services Under CGST Act 2017: Invoice Timing and Additional Charges Explained</h1> The provisions under the CGST Act 2017 regarding the time of supply of services, focusing on the issuance of invoices and the addition in value due to interest, late fees, or penalties for delayed payments. It specifies that invoices for services must be issued within 30 days (or 45 days for certain financial institutions) from the service date. In continuous service supply, invoices should align with payment milestones. The time of supply for additional charges is when the supplier receives them, taxed at the primary supply rate. Examples illustrate how penal interest is treated in transactions, highlighting distinctions in GST applicability.

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