https://www.taxtmi.com/article/detailed?id=7064 Time of supply of services under Section 13 is determined by invoice and payment timing: if invoice is issued within the prescribed period, the earlier of invoice date or receipt of payment; if not, the earlier of completion of service or receipt of payment; otherwise when the recipient records the service. Payment-linked or invoice-linked supplies are deemed only to the extent covered. "Date of receipt of payment" is the earlier of entry in supplier's books or bank credit. Special rules apply for continuous supply, reverse charge, cessation before completion, and residuary cases tied to return filing or tax payment. en-us Sat, 05 Nov 2016 06:29:42 +0530 Sat, 05 Nov 2016 06:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7064 Time of supply of services under Section 13 is determined by invoice and payment timing: if invoice is issued within the prescribed period, the earlier of invoice date or receipt of payment; if not, the earlier of completion of service or receipt of payment; otherwise when the recipient records the service. Payment-linked or invoice-linked supplies are deemed only to the extent covered. "Date of receipt of payment" is the earlier of entry in supplier's books or bank credit. Special rules apply for continuous supply, reverse charge, cessation before completion, and residuary cases tied to return filing or tax payment. Articles Goods and Services Tax - GST Sat, 05 Nov 2016 06:29:42 +0530 https://www.taxtmi.com/article/detailed?id=7064