<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Vide section 13 of the CGST/SGST Act, time of supply in case of services, shall be the earlier of the following:</span></span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul style="list-style-type:disc">
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Date of issue of invoice by the supplier if the invoice is issued within the period prescribed under section 31(2) or the date of receipt of payment whichever is earlier; or</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Date of provision of service, if the invoice is not issued within the period prescribed under section 31(2) or the date of receipt of payment whichever is earlier; or</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Date on which the recipient shows the receipt of services in his books of accounts, in case where both the above provisions do not apply</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Note &ndash; Separate time of supply have been prescribed for supply of vouchers, reverse charge mechanism and addition to value of supply by way of interest, late fee, penalty or delayed payment of consideration.</span></span></span></p>
	</li>
</ul>