<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Time of supply of services has been explained in Section 13 of CGST Act. The supplier of services will have to issue a tax invoice within 30 days of supply of service (the measurement is finalized by the departmental engineers or service provider whichever is earlier.)<br />
In case of reverse charge , Govt. Dept. will raise invoice accordingly. [Refer Section 13(3)].</span></span></p>