Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 13, verbatim (show)
Section 13
* Section 13. Time of Supply of Services.-
(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.
*Enforced w.e.f. 1st July, 2017.
1. 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, 2019.
2. Substituted by section 117 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
3. Inserted by section 117 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
4. 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 identifiable at that point; or (b) the date of redemption of voucher, in all other cases." by s. 123 of the Finance (No.7 of 2025) Act, 2025.
13(1)Liability and timing
The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section.Section 13(1)
Section 9 supplies the levy context for services. The following timing rules distinguish ordinary charge, reverse charge and residual circumstances.
Sub-section (2)
13(2)(a) to (c)Ordinary timing
The time of supply of services shall be the earliest of the following datesSection 13(2)(a) to (c)
If the invoice is timely under section 31, compare invoice issue with payment receipt. If it is not timely, compare service provision with payment receipt. Recipient-books receipt entry applies where neither clause (a) nor clause (b) applies.
13(2), provisoSmall excess-payment option
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.Section 13(2), proviso
The supplier may elect the excess-amount invoice date within the stated ceiling. That election governs the excess portion rather than the whole service value.
Questions to answer on the file5 questions
13(2), Explanation (i) and (ii)Extent and receipt date
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 paymentSection 13(2), Explanation (i) and (ii)
For clauses (a) and (b), the invoice or payment fixes the extent covered by the timing event. Payment receipt uses the earlier of entry in the supplier's books and credit to its bank account.
Sub-section (3)
13(3)(a) to (c)Reverse-charge dates
the time of supply shall be the earlier of the following datesSection 13(3)(a) to (c)
Recipient payment means the earlier of books entry and bank debit. The supplier-invoice limb uses the day immediately after sixty days from invoice or equivalent document where the supplier must issue it. The recipient-invoice limb uses issue by the recipient where that person must issue the invoice.
13(3), first provisoRecipient-books fallback
where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supplySection 13(3), first proviso
The fallback depends on inability to determine timing under the reverse-charge limbs. It then uses entry of the supply in the recipient's books.
Questions to answer on the file4 questions
13(3), second provisoOverseas associated enterprise
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.Section 13(3), second proviso
The supplier must be an associated enterprise located outside India. The special comparison then uses recipient-books entry and payment.
13(5)(a) and (b)Residual timing
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 shallSection 13(5)(a) and (b)
The preceding timing rules must first be incapable of determining the date. Where a periodical return is required, its filing due date applies; otherwise the date tax is paid applies.
13(6)Delayed-consideration additions
shall be the date on which the supplier receives such addition in value.Section 13(6)
The addition must be interest, late fee or penalty for delayed payment of consideration. Receipt by the supplier fixes timing for that addition.
Questions to answer on the file2 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The residual rule 13(5)
Questions to answer on the file1 question
Frequently asked questions
What if the supplier issues the service invoice late?
Compare the date of service provision with payment receipt, taking the earlier. Clause (b) applies where the invoice was not issued within the section 31 period.
Section 13(2)(b)
What is the timing rule for an overseas associated-enterprise supplier?
The earlier of recipient-books entry and payment applies. The second proviso requires an associated-enterprise supply with the supplier outside India.
Section 13(3), second proviso
Which date applies where the recipient must issue the reverse-charge invoice?
Clause (c) uses the date the recipient issues that invoice. It forms part of the reverse-charge date comparison in sub-section (3).
Section 13(3)(c)
When does a delayed-payment penalty added to value enter the timing rule?
The supplier's receipt of the addition fixes its time of supply. The rule covers interest, late fee and penalty for delayed consideration.
Section 13(6)
Amendment history
The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | 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, 2019.[2] |
| 2 | Substituted by section 117 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.[3] |
| 3 | Inserted by section 117 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.[3] |
| 4 | 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 identifiable at that point; or (b) the date of redemption of voucher, in all other cases." by s. 123 of the Finance (No.7 of 2025) Act, 2025.[4] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 31 | this provision requires Section 31 | 13(2)(a) "if the invoice is issued within the period prescribed under section 31" |
| Section 9 | 13(3) branches on Section 9(3) and S9(4) | 13(3) "in respect of which tax is paid or liable to be paid on reverse charge basis" |
| Section 39 | Section 39 requires this provision | the period in which the supply is returned follows from its time of supply |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (8)
| Number | Date | Subject |
|---|---|---|
| Circular No. 230/24/2024-GST | 11 September 2024 | Clarification in respect of advertising services provided to foreign clients. |
| Circular No. 220/14/2024-GST | 26 June 2024 | Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors |
| Circular No. 221/15/2024-GST | 26 June 2024 | Time of supply on Annuity Payments under HAM Projects |
| Circular No. 222/16/2024-GST | 26 June 2024 | Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment. |
| Circular No. 203/15/2023-GST | 27 October 2023 | Clarification regarding determination of place of supply in various cases |
| Circular No. 115/34/2019-GST | 11 October 2019 | Clarification on issue of GST on Airport levies. |
| Circular No. 88/07/2019-GST | 1 February 2019 | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
| Circular No. 38/12/2018-GST | 26 March 2018 | Clarifications on issues related to Job Work. |
Notifications (5)
| Number | Date | Subject |
|---|---|---|
| Notification No. 16/2024-Central Tax | 6 August 2024 | Seeks to notify section 11 to 13 of Finance Act (No.1) 2024 |
| Notification No. 22/2019-Central Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| Notification No. 17/2017-Central Tax | 27 July 2017 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 13/2017-Central Tax (Rate) | 28 June 2017 | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act amended by a later instrument |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 13 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- the provision leaves nothing to a firm position
See also
- Section 31 of the CGST Act, 2017: tax invoice
- Section 9 of the CGST Act, 2017: levy and collection
- Rule 47 of the CGST Rules, 2017: time limit for issuing tax invoice
- Section 12 of the CGST Act, 2017: time of Supply of Goods
- Section 39 of the CGST Act, 2017: furnishing of returns
References
- Central Board of Indirect Taxes and Customs. "Section 13. Time of Supply of Services". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnote 1.
- The Finance Act (No. 2) Act, 2024. Cited in CBIC footnotes 2 and 3.
- The Finance (No.7 of 2025) Act, 2025. Cited in CBIC footnote 4.
External links
- CGST Act, 2017, Section 13 on the CBIC tax information portal