Understanding Time of Supply of Services Under GST: a Key Concept for Tax Compliance?

August 17, 2025 | Author: dir.super20 | Category:
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Understanding the Time of Supply of Services under Goods and Services Tax (GST) is essential for ensuring accurate tax compliance. This concept determines the exact point in time when a service is considered supplied, which directly impacts when GST becomes payable. In this guide, we break down the key provisions, rules, and exceptions governing the time of supply for services, including scenarios involving advance payments, continuous supply, and reverse charge mechanisms.

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