https://www.taxtmi.com/article/detailed?id=10626 Section 13 fixes the time of supply of services as the earliest applicable event: invoice issuance within the period under section 31, provision of the service if invoice is not timely, or the date the recipient records receipt in its books. Deeming rules limit supply to the extent covered by invoice or payment and define "date of receipt of payment". Special rules govern reverse charge supplies, vouchers, unresolved cases (use return filing date or tax payment date), and additions to value by interest or penalties taxed when received. Section 31's invoice provisions are central to these determinations. en-us Mon, 22 Aug 2022 12:58:34 +0530 Mon, 22 Aug 2022 12:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10626 Section 13 fixes the time of supply of services as the earliest applicable event: invoice issuance within the period under section 31, provision of the service if invoice is not timely, or the date the recipient records receipt in its books. Deeming rules limit supply to the extent covered by invoice or payment and define "date of receipt of payment". Special rules govern reverse charge supplies, vouchers, unresolved cases (use return filing date or tax payment date), and additions to value by interest or penalties taxed when received. Section 31's invoice provisions are central to these determinations. Articles Goods and Services Tax - GST Mon, 22 Aug 2022 12:58:34 +0530 https://www.taxtmi.com/article/detailed?id=10626