# Section 13 – Time of Supply of Services
## Sec 13(1) – Charging Rule
Liability to pay tax on services arises at the time of supply as determined under this section.
## Sec 13(2) – Forward Charge
### Case A – Invoice issued within time prescribed under Sec 31
ToS = Earlier of:
- Date of issue of invoice, OR
- Date of receipt of payment (to the extent it covers the supply).
### Case B – Invoice NOT issued within time prescribed under Sec 31
ToS = Earlier of:
- Date of provision of service, OR
- Date of receipt of payment.
### Case C – Fallback
If neither (A) nor (B) applies → date on which recipient shows receipt of service in his books.
### "Date of receipt of payment" (Explanation)
Earlier of:
- Date payment is recorded in supplier's books, OR
- Date payment is credited to supplier's bank account.
### Time limit for invoice under Sec 31 (Services)
| Situation | Time Limit |
|---|---|
| Normal services | Within 30 days from date of supply of service |
| Insurance, Banking, FIs (incl. NBFCs) | Within 45 days from date of supply |
| Insurance / Banking / FI / NBFC / Telecom / notified suppliers — supplies between distinct persons (Sec 25) | Before/at recording in books OR before expiry of quarter during which supply was made (2nd proviso to Rule 47) |
| Continuous supply of service | (i) On/before due date of payment (if ascertainable from contract); (ii) Before/at receipt of payment (if due date not known); (iii) On/before completion of milestone event (if linked to event) [Sec 31(5)] |
| Cessation of service before completion | At the time supply ceases, covering supply made till then |
Continuous supply of services = services provided continuously/recurrently under a contract > 3 months with periodic payment obligations.
### Excess Payment ≤ ₹1,000 (Proviso)
Unlike goods, this IS relevant for services. Supplier may treat invoice date as ToS for the excess (up to ₹1,000). Useful for telephone, electricity, periodical bills.
## Sec 13(3) – Reverse Charge on Services
ToS = Earlier of:
(a) Date of payment, OR
(b) Date immediately following 60 days from date of invoice by supplier (where supplier issues invoice), OR
(c) Date of issue of invoice by recipient (where recipient is required to issue invoice).
Fallback: Date of entry in recipient's books.
### "Date of payment" under RCM
Earlier of:
- Date payment is recorded in recipient's books, OR
- Date payment is debited from recipient's bank account.
### Recipient's invoice [Sec 31(3)(f) + Rule 47A]
Recipient must issue invoice within 30 days from date of receipt of supply (for RCM services where recipient invoices).
### Import of Services between Associated Enterprises
When service is received from an associated enterprise located outside India, ToS = Earlier of:
- Date of payment, OR
- Date of entry of service in recipient's books.
## Sec 13(4) – Vouchers Exchangeable for Services
- If supply is identifiable at issue → date of issue of voucher.
- Else → date of redemption.
## Sec 13(5) – Residual
- Due date of filing periodical return, OR
- In any other case, date on which GST is paid.
## Sec 13(6) – Interest / Late Fee / Penalty for Delayed Payment
Same as goods — ToS = date supplier receives such additional value.