Time of Supply of Services - Basic [ Section 13 of CGST Act ]

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....s important to know the date when the tax liability arises i.e. the date on which the charging event has occurred. In GST law, it is known as Time of Supply. GST law has provided separate provisions ....

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....* Supply of service under reverse charge, * Supply of vouchers that can be used to pay for services, * Residual provision * Addition to value of supply of services by way of interest or late fee....