Time of Supply of Services
Section 13, CGST Act
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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GST on services becomes payable at the time of supply: if the invoice is issued within 30 days, the earlier of invoice or payment; otherwise the earlier of provision of service or payment. Under reverse charge it is the earlier of payment or the 61st day from the supplier’s invoice.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The thirty-day invoice window in Rule 47 is what decides which limb applies; banks, insurers and financial institutions get forty-five days.
Reverse charge on services: the earlier of the date of payment and the sixty-first day from the supplier’s invoice – and since 01-11-2024 the self-invoice for an unregistered supplier must itself be issued within thirty days (Rule 47A), which fixes the date of payment for that purpose.
Advances for services ARE taxable on receipt; a receipt voucher is required, at 18 per cent and treated as inter-State where the rate or place of supply is not yet known.
Questions people actually ask
Real questions we get on this provision, answered straight.
We received an advance for a service contract that may be cancelled.+
Tax is payable on receipt with a receipt voucher. If the supply is later cancelled and no invoice was issued, issue a refund voucher and adjust the tax – a credit note under section 34 is not the right document where no invoice ever went out.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
3,294 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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 1 [****] 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 1 [****] 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 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 2 [by the supplier, in cases where invoice is required to be issued by the supplier; or]: 3 [
(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:] Provided that where it is not possible to determine the time of supply under clause
(a) or clause
(b) 3 [or clause (c)], 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) 4 [****]
(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.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
SRI. MAHADEVAPPA MADAPPA v. COMMERCIAL TAX OFFICER
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SRI. MAHADEVAPPA MADAPPA v. COMMERCIAL TAX OFFICER (ENFORCEMENT-10)
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Sri Avantika Contractors (I) Limited, v. Appellate Authority for Advance Ruling (GST),
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M/S SRI GAJALAKSHMI PAINTS v. THE COMMERCIAL TAX OFFICER
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
date not stated · Omitted
Omitted " sub-section (2) of " by s. 7 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01st February, 2 …
date not stated · Substituted
Substituted by section 117 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
date not stated · Inserted
Inserted by section 117 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
date not stated · Omitted
Omitted (w.e.f. 01.10.2025) "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 identif …
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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