Section 13 – Time of Supply of Services
Section 13 of CGST Act, 2017 – Time of Supply of Services Updated on: February 2026 (as amended and applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 13 (Effective Provisions) Section 13(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. Section 13(2): The time of supply of services shall be the earliest of the following dates: Date of issue of invoice, if issued within the prescribed period, or date of receipt of payment, whichever is earlier Date of provision of service, if invoice is not issued within the prescribed period, or date of receipt of payment, whichever is earlier Date on which the recipient shows the receipt of services in his books of account, where the above clauses do not apply Section 13(3): In case of supplies liable to tax under reverse charge, the time of supply shall be the earliest of: Date of payment ...