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of <h1>Understanding Time of Supply for Services Under Section 13 CGST Act 2017: Key Invoice Timing Rules Explained</h1> Section 13 of the CGST Act 2017 outlines the time of supply for services under residual provisions. It is essential to issue a tax invoice within 30 days (or 45 days for certain financial institutions) from the date of service supply as per Section 31. For continuous services, invoices should be issued based on payment due dates or milestone completions. If supply ceases before completion, invoices should reflect this cessation. When the time of supply cannot be determined by standard provisions, it defaults to the date of filing a return or tax payment. Examples illustrate scenarios where time of supply is determined under these residual provisions.
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