Section Section 13 of CGST Act i.e. Time of Supply of Services as amended upto date with Notifications, Circulars and Orders
Financial Year: 2017
Section 13
Time of Supply of Services
| Notification No. | Download from Here |
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Notification No. 4/2018 Central Tax (Rate) 25/01/2018 Notification No. 4/2018 Integrated Tax (Rate) 25/01/2018 Notification No. 4/2018 Union Territory Tax (Rate) 25/01/2018 |
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Notification No. 6/2019 Central Tax (Rate) 29/03/2019 Notification No. 6/2019 Integrated Tax (Rate) 29/03/2019 Notification No. 6/2019 Union Territory Tax (Rate) 29/03/2019 |
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| Circular No. 78/52/2018-GST Dated 31-12-2018 | |
| Circular No. 118/37/2019-GST Dated 11-10-2019 | |
| Rule 34 | |
| Rule 47 | |
(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:—
(a) the date of issue of invoice by the supplier, if the invoice is issued within the
period prescribed under sub-section (2) of section 31
(Omitted by CGST Amendment Act 2018 wef 1st Feb 2019)
or the date of receipt of payment,
whichever is earlier; or
(b) the date of provision of service, if the invoice is not issued within the period
prescribed under sub-section (2) of section 31
(Omitted by CGST Amendment Act 2018 wef 1st Feb 2019)
or the date of receipt of payment,
whichever is earlier; or
(c) the date on which the recipient shows the
receipt of services in his books of account,
in a case where the provisions of clause (a) or clause (b) do not apply
Provided that where the supplier of taxable service receives an amount
up to one thousand rupees in excess of the amount indicated in the tax invoice,
the time of
supply to the extent of such excess amount shall,
at the option of the said supplier, be
the date of issue of invoice relating to such excess amount.
Explanation.––
For the purposes of clauses (a) and (b)––
(i) the supply shall be deemed to have been made
to the extent it is covered
by the invoice or, as the case may be, the payment;
(ii) “the date of receipt of payment” shall be the date on which the
payment is entered in the books of account of the supplier
or the date on which the payment is credited to his bank account,
whichever is earlier.
(3) In case of supplies in respect of which
tax is paid or liable to be paid on reverse
charge basis,
the time of supply shall be the earlier of the following dates, namely:––
(a) the date of payment as entered in the books of account of the recipient
or the date on which the payment is debited in his bank account,
whichever is earlier; or
(b) the date immediately following sixty days
from the date of issue of invoice or
any other document, by whatever name called,
in lieu thereof by the supplier
Provided that where it is not possible to determine the time of supply under
clause (a) or clause (b),
the time of supply shall be the date of entry in the books of account of the recipient of supply
Provided further that in case of supply by associated enterprises,
where the supplier of service is located outside India,
the time of supply shall be the
date of entry in the books of account of the recipient of supply
or the date of payment,
whichever is earlier.
(4) In case of supply of vouchers by a supplier, the time of supply shall be––
(a) the date of issue of voucher, if the supply is identifiable at that point; or
(b) the date of redemption of voucher, in all other cases.
(5) Where it is not possible to determine the time of supply under the provisions of
sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall––
(a) in a case where a periodical return has to be filed, be the date on which such
return is to be filed; or
(b) in any other case, be the date on which the tax is paid.
(6) The time of supply to the extent it relates to an
addition in the value of supply
by way of interest, late fee or penalty for
delayed payment of any consideration
shall be the date on which the supplier receives such addition in value.
TIME OF SUPPLY OF SERVICES
| S No | Particulars | 1st Condition | 2nd Condition | 3rd Condition |
| 1 | For Reverse Charge Inward Supplies (Which ever is earlier will be time of supply) | Date of Payment | 60 days of issue of Invoice by Supplier | Date of Entry in books if (a) and (b) donot apply |
| 2 | For Sale of Vouchers |
Date of Issue of Voucher, if Supply is Identifiable | Date of Redemption, if Supply not identifiable and for all other cases | NA |
| 3 | General Rule (Which ever is earlier will be time of supply (a) or (b) | Date of Issue of Invoice or Date of payment | Date of Provision of Service or date of payment whichever is earlier | Date of Entry in books if (a) and (b) donot apply |
| 4 | Not Possible from these methods | Date of Filing of Periodical Return | Date of Tax Payment | NA |
Thanks
CA Rahul Gupta