Question

Which sec of gst act 2017 deals with determination of time of supply

Answer 1

Explanation:

Section 13 of CGST Act 2017: Time of Supply of Services

Provisions under Section 13 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Time of Supply of Services”, are as under:

Section 13 of CGST Act 2017: Time of Supply of Services (CHAPTER IV – TIME AND VALUE OF SUPPLY)

(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.