When does the liability to pay GST arise in respect of supply of services?

When does the liability to pay GST arise in respect of supply of services?
Question 6
Bill
Time of Supply
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 6. When does the liability to pay GST arise in respect of supply of services?
Ans. Unlike goods, in the case of services, the time of supply is determined by the fact whether the invoice for supply of services has been issued within the prescribed period or beyond such prescribed period.
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Statute, statutory provisi

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