https://www.taxtmi.com/manuals?id=2460 Section 13(5) provides a residual rule for time of supply of services when subsections (2)-(4) do not apply: the time of supply is the earlier of the date on which a periodic return is to be filed or, in other cases, the date on which tax is paid. Section 31's invoice timing provisions (invoice issuance before/within prescribed periods, special rules for continuous supplies, and issuance on cessation) affect which test under section 13 applies, and examples show application where excess receipts are treated as advances or where unregistered suppliers lack documentary dates. en-us Tue, 07 Mar 2023 11:30:00 +0530 Mon, 29 Sep 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2460 Section 13(5) provides a residual rule for time of supply of services when subsections (2)-(4) do not apply: the time of supply is the earlier of the date on which a periodic return is to be filed or, in other cases, the date on which tax is paid. Section 31's invoice timing provisions (invoice issuance before/within prescribed periods, special rules for continuous supplies, and issuance on cessation) affect which test under section 13 applies, and examples show application where excess receipts are treated as advances or where unregistered suppliers lack documentary dates. Manuals GST Tue, 07 Mar 2023 11:30:00 +0530 https://www.taxtmi.com/manuals?id=2460