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of <h1>Understanding GST Time of Supply Rules: Key Triggers for Goods, Services, Vouchers, and Reverse Charges</h1> The time of supply under the GST framework determines when the liability to charge GST arises. For goods, it is the earlier of the invoice issuance date or payment receipt. For services, it is the earlier of the invoice date, payment receipt, or service provision. Vouchers are considered at issuance or redemption. Under reverse charge, it is the earliest of receipt, payment, or 60 days post-invoice. Rate changes affect timing based on invoice and payment dates. Continuous services follow invoice issuance or payment receipt. For associated enterprises, it is the earlier of book entry or payment.
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