Time of supply of services in case of forward charge

Section 13(2) of CGST Act, 2017

The time of supply of services shall be the following dates, namely:-

a) the date of issue of issue of invoice by 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 services, 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