(a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under [***] 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 [***] 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:
(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.
(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 by the supplier:
(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.
(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.
Section 13 • Assam Goods and Services Tax Act, 2017
13. Time of supply of services.
assam-goods-and-services-tax-act-2017-2017-sec-13.json
•
Section 13
{
"act_title": "Assam Goods and Services Tax Act, 2017",
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"number": "13",
"title": "13. Time of supply of services.",
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"content": "(a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under [***] section 31 or the date of receipt of payment, whichever is earlier; or\n(b) the date of provision of service, if the invoice is not issued within the period prescribed under [***] section 31 or the date of receipt of payment, whichever is earlier; or\n(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:\n(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;\n(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.\n(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\n(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 by the supplier:\n(a) the date of issue of voucher, if the supply is identifiable at that point; or\n(b) the date of redemption of voucher, in all other cases.\n(a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or\n(b) in any other case, be the date on which the tax is paid.",
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