Section 13: Time of supply of services

Q: What does Section 13 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 13 CGST pertains to "Time of supply of services". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 13 of The Central Goods and Services Tax Act, 2017 (CGST) governs time of supply of services. As verified on 19 May 2026.

Q: Is Section 13 CGST still in force?

Yes, Section 13 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 13 CGST?

धारा 13 CGST is the Devanagari Hindi reference for Section 13 of the The Central Goods and Services Tax Act, 2017. Section 13 of The Central Goods and Services Tax Act, 2017 (CGST) governs time of supply of services. As verified on 19 May 2026.

Q: What is Dhara 13 CGST?

Dhara 13 CGST is the Roman Hindi reference for Section 13 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 13 of The Central Goods and Services Tax Act, 2017 (CGST) governs time of supply of services. As verified on 19 May 2026.

Q: How to cite Section 13 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 13, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 13 (India).

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(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 [OMIT] [Omitted 'sub-section (2) of' by Act No. 31 of 2018, dated 29.8.2018.] section 31 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 [OMIT] [Omitted 'sub-section (2) of' by Act No. 31 of 2018, dated 29.8.2018.] section 31 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:

(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:

(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.