Time of Supply of Services Under IGST Act

What are the provisions for time of supply of services under IGST Act for services received under reverse charge mechanism?

Also, please state the section and rule number so that I can read them myself.
Replies (5)

2017/01/958-964-GST-CA.-Bimal-Jain

also   supply-of-goods-and-services-in-igst-law

these are PLACE of supply provisions
I have query for TIME of supply under IGST

analysis-of-time-supply-of-goods-and-services

sir,i have a query of the section no. 12 (3)(c) we have to count thirty days from the date of invoice issued or from the next day ?
Because the material issued by our institute ICAI for Intermediate had counted 30 day from the next day
Yes... From the Next Day...

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
13 August 2026
Chartered Accountant (FP&A)

Client of Trellis Consulting

Gurgaon

CA

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details
Company
12 August 2026
Deputy Manager - Finance

RoamPrime Technologies Private Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 24 August 2026
Chartered Accountant Articles

Rohit KC Jain & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
CA Article Trainee

ASC Group

Noida

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

K R Kiran Kumar & Associates

Bengaluru

CA Inter

View Details