# Time of Supply for Services [Section 13]
Unlike goods, GST on advance for services IS levied. So the date of receipt of payment becomes a live trigger.
## Forward Charge Mechanism (FCM) – Two-Step Test
Step 1: Was invoice issued within time? (within 30 days of provision of service; 45 days for banking/NBFC/insurance)
| If invoice issued on time | If invoice NOT issued on time |
|---|---|
| ToS = Earlier of: Date of invoice OR Date of receipt of payment | ToS = Earlier of: Date of provision of service OR Date of receipt of payment |
The penalty for late invoice = supplier loses the comfort of the invoice date trigger and falls back on provision of service date (typically earlier → earlier tax payable).
## Reverse Charge Mechanism (RCM)
ToS = Earliest of:
1. Date of making payment, OR
2. 61st day from date of invoice issued by supplier (if supplier is liable to issue invoice), OR
3. Date of invoice issued by recipient (if recipient is liable — i.e., supplier is unregistered).
If none determinable → Date of entry in recipient's books.
## Special Case: Import of Service from Associated Enterprise (located outside India)
Where supply is between associated enterprises (Section 92A of Income-tax Act) and supplier is outside India:
ToS = Earlier of:
- Date of making payment, OR
- Date of entry in recipient's books of accounts.