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 *[….] 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
*[deletion of word ‘sub-section (2) of’ by 2019 Amd Act.s7]
(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 upto 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 i n 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 day s from the date of issue
of invoice or any other document, by whatever name called, in lieu
thereof by the supplier:
Provided that where it is not possible to determine the time of supply
under clause (a) or clause (b), 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 o f the
recipient of supply or the date of payment, whichever is earlier.
(4) 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.
(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.
Change in rate of tax in respect of supply of goods or services. -
14.Notwithstanding anything contained in section 12 or section 13,
the time of supply, wher e there is a change in the rate of tax in
respect of goods or services or both, shall be determined in the
following manner, namely:-
(a) in case the goods or services or both have been supplied before
the change in rate of tax,-
(i) where the invoice for the same has been issued and the payment
is also received after the change in rate of tax, the time of supply shall
be the date of receipt of payment or the date of issue of invoice,
whichever is earlier; or
(ii) where the invoice has been issued prior to the change in rate of
tax but payment is received after the change in rate of tax, the time
of supply shall be the date of issue of invoice; or
(iii) where the payment has been received before the change in rate
of tax, but the invoice for the same is issued after the change in rate
of tax, the time of supply shall be the date of receipt of payment;
(b) in case the goods or services or both have been supplied after the
change in rate of tax,-
(i) where the payment is received after the change in rate of tax but
the invoice has been issued prior to the change in rate of tax, the time
of supply shall be the date of receipt of payment; or
(ii) where the invoice has been issued and payment is received before
the change in rate of tax, the time of supply shall be the date of
receipt of payment or date of issue of invoice, whichever is earlier; or
(iii) where the invoice has been issued after the change in rate of tax
but the payment is received before the change in rate of tax, the time
of supply shall be the date of issue of invoice:
Provided that the date of receipt of payment shall be the date of
credit in the bank account if such credit in the bank account is after
four working days from the date of change in the rate of tax.
Explanation. - For the purposes of this section, "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.
Value of taxable supply.-
Section 13 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 13.(1). 1
assam-goods-and-services-tax-act-2017-sec-13.json
•
Section 13
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
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"section": {
"number": "13",
"title": "Section 13.(1). 1",
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"content": "The liability to pay tax on services shall arise at the time of \nsupply, as determined in accordance with the provisions of this \nsection. \n(2) The time of supply of services shall be the earliest of the following \ndates, namely:- \n(a) the date of issue of invoice by the supplier, if the invoice is issued \nwithin the period prescribed under *[….] section 31 or the date of \nreceipt of payment, whichever is earlier; or \n(b) the date of provision of service, if the invoice is not issued within \nthe period prescribed under *[….] section 31 or the date of receipt of \npayment, whichever is earlier; or \n*[deletion of word ‘sub-section (2) of’ by 2019 Amd Act.s7] \n(c) the date on which the recipient shows the receipt of services in \nhis books of account, in a case where the provisions of clause (a) or \nclause (b) do not apply: \nProvided that where the supplier of taxable service receives an \namount upto one thousand rupees in excess of the amount indicated \nin the tax invoice, the time of supply to the extent of such excess \namount shall, at the option of the said supplier, be the date of issue \nof invoice relating to such excess amount. \nExplanation. - For the purposes of clauses (a) and (b) - \n(i) the supply shall be deemed to have been made to the extent it is \ncovered 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 \npayment is entered i n the books of account of the supplier or the \ndate on which the payment is credited to his bank account, \nwhichever is earlier. \n(3) In case of supplies in respect of which tax is paid or liable to be \npaid on reverse charge basis, the time of supply shall be the earlier of \nthe following dates, namely:- \n(a) the date of payment as entered in the books of account of the \nrecipient or the date on which the payment is debited in his bank \naccount, whichever is earlier; or \n(b) the date immediately following sixty day s from the date of issue \nof invoice or any other document, by whatever name called, in lieu \nthereof by the supplier: \nProvided that where it is not possible to determine the time of supply \nunder clause (a) or clause (b), the time of supply shall be the date of \nentry in the books of account of the recipient of supply: \nProvided further that in case of supply by associated enterprises, \nwhere the supplier of service is located outside India, the time of \nsupply shall be the date of entry in the books of account o f the \nrecipient of supply or the date of payment, whichever is earlier. \n(4) In case of supply of vouchers by a supplier, the time of supply shall \nbe- \n(a) the date of issue of voucher, if the supply is identifiable at that \npoint; or \n(b) the date of redemption of voucher, in all other cases. \n(5) Where it is not possible to determine the time of supply under the \nprovisions of sub-section (2) or sub-section (3) or sub-section (4), the \ntime of supply shall- \n(a) in a case where a periodical return has to be filed, be the date on \nwhich such return is to be filed; or \n(b) in any other case, be the date on which the tax is paid. \n(6) The time of supply to the extent it relates to an addition in the \nvalue of supply by way of interest, late fee or penalty for delayed \npayment of any consideration shall be the date on which the supplier \nreceives such addition in value. \nChange in rate of tax in respect of supply of goods or services. - \n14.Notwithstanding anything contained in section 12 or section 13, \nthe time of supply, wher e there is a change in the rate of tax in \nrespect of goods or services or both, shall be determined in the \nfollowing manner, namely:- \n(a) in case the goods or services or both have been supplied before \nthe change in rate of tax,- \n(i) where the invoice for the same has been issued and the payment \nis also received after the change in rate of tax, the time of supply shall \nbe the date of receipt of payment or the date of issue of invoice, \nwhichever is earlier; or \n(ii) where the invoice has been issued prior to the change in rate of \ntax but payment is received after the change in rate of tax, the time \nof supply shall be the date of issue of invoice; or \n(iii) where the payment has been received before the change in rate \nof tax, but the invoice for the same is issued after the change in rate \nof tax, the time of supply shall be the date of receipt of payment; \n(b) in case the goods or services or both have been supplied after the \nchange in rate of tax,- \n(i) where the payment is received after the change in rate of tax but \nthe invoice has been issued prior to the change in rate of tax, the time \nof supply shall be the date of receipt of payment; or \n(ii) where the invoice has been issued and payment is received before \nthe change in rate of tax, the time of supply shall be the date of \nreceipt of payment or date of issue of invoice, whichever is earlier; or \n(iii) where the invoice has been issued after the change in rate of tax \nbut the payment is received before the change in rate of tax, the time \nof supply shall be the date of issue of invoice: \nProvided that the date of receipt of payment shall be the date of \ncredit in the bank account if such credit in the bank account is after \nfour working days from the date of change in the rate of tax. \nExplanation. - For the purposes of this section, \"the date of receipt of \npayment\" shall be the date on which the payment is entered in the \nbooks of account of the supplier or the date on which the payment is \ncredited to his bank account, whichever is earlier. \nValue of taxable supply.-",
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