{"id":129,"date":"2018-08-21T09:26:07","date_gmt":"2018-08-21T09:26:07","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=129"},"modified":"2018-09-03T08:01:42","modified_gmt":"2018-09-03T08:01:42","slug":"section-13-time-of-supply-of-services-of-cgst-act-2017-%e2%80%83","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-13-time-of-supply-of-services-of-cgst-act-2017-%e2%80%83\/","title":{"rendered":"Section 13 – Time of supply of services of CGST ACT, 2017 \u2003"},"content":{"rendered":"

 <\/p>\n

Section 13 – Time of supply of services of CGST ACT, 2017<\/p>\n

    \n
  1. (1) The liability to pay tax on services shall arise at the time of supply, as determined
    \nin accordance with the provisions of this section.
    \n(2) The time of supply of services shall be the earliest of the following dates, namely:\u2014
    \n(a) the date of issue of invoice by the supplier, if the invoice is issued within the
    \nperiod prescribed under sub-section (2) of section 31 or the date of receipt of payment,
    \nwhichever is earlier; or
    \n(b) the date of provision of service, if the invoice is not issued within the period
    \nprescribed under sub-section (2) of section 31 or the date of receipt of payment,
    \nwhichever is earlier; or
    \n(c) the date on which the recipient shows the receipt of services in his books of
    \naccount, in a case where the provisions of clause (a) or clause (b) do not apply:
    \nProvided that where the supplier of taxable service receives an amount up to one
    \nthousand rupees in excess of the amount indicated in the tax invoice, the time of
    \nsupply to the extent of such excess amount shall, at the option of the said supplier, be
    \nthe date of issue of invoice relating to such excess amount.
    \nExplanation.\u2013\u2013For the purposes of clauses (a) and (b)\u2013\u2013<\/li>\n<\/ol>\n

    (i) the supply shall be deemed to have been made to the extent it is covered
    \nby the invoice or, as the case may be, the payment;
    \n(ii) \u201cthe date of receipt of payment\u201d shall be the date on which the payment
    \nis entered in the books of account of the supplier or the date on which the
    \npayment is credited to his bank account, whichever is earlier.
    \n(3) In case of supplies in respect of which tax is paid or liable to be paid on reverse
    \ncharge basis, the time of supply shall be the earlier of the following dates, namely:\u2013\u2013
    \n(a) the date of payment as entered in the books of account of the recipient or the
    \ndate on which the payment is debited in his bank account, whichever is earlier; or
    \n(b) the date immediately following sixty days from the date of issue of invoice or
    \nany other document, by whatever name called, in lieu thereof by the supplier:
    \nProvided that where it is not possible to determine the time of supply under
    \nclause (a) or clause (b), the time of supply shall be the date of entry in the books of
    \naccount of the recipient of supply:
    \nProvided further that in case of supply by associated enterprises, where the
    \nsupplier of service is located outside India, the time of supply shall be the date of entry
    \nin the books of account of the recipient of supply or the date of payment, whichever is
    \nearlier.
    \n(4) In case of supply of vouchers by a supplier, the time of supply shall be\u2013\u2013
    \n(a) the date of issue of voucher, if the supply is identifiable at that point; or
    \n(b) the date of redemption of voucher, in all other cases.
    \n(5) Where it is not possible to determine the time of supply under the provisions of
    \nsub-section (2) or sub-section (3) or sub-section (4), the time of supply shall\u2013\u2013
    \n(a) in a case where a periodical return has to be filed, be the date on which such
    \nreturn is to be filed; or
    \n(b) in any other case, be the date on which the tax is paid.
    \n(6) The time of supply to the extent it relates to an addition in the value of supply by
    \nway of interest, late fee or penalty for delayed payment of any consideration shall be the date
    \non which the supplier receives such addition in value.<\/p>\n

     <\/p>\n

    \u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

      Section 13 – Time of supply of services of CGST ACT, 2017 (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest of the following dates, namely:\u2014 (a) … Continue reading “Section 13 – Time of supply of services of CGST ACT, 2017 \u2003”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/129"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=129"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/129\/revisions"}],"predecessor-version":[{"id":130,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/129\/revisions\/130"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}