Time of Supply of Services Under GST | Sec 13 CGST Act | Part 2

📚 TIME OF SUPPLY OF SERVICES UNDER GST | SECTION 13 | CA EXAM SPECIAL In this video, we will understand **Time of Supply of Services under GST in a simple, practical and exam-oriented manner. This topic is important for understanding when the liability to pay GST arises on the supply of services and is especially useful for **CA Intermediate GST preparation. 📌 Topics Covered: ✅ Meaning & Concept of Time of Supply ✅ Section 13 of the CGST Act, 2017 ✅ Time of Supply of Services under Forward Charge ✅ Basic Rules for Determining Time of Supply ✅ Date of Issue of Invoice ✅ Date of Receipt of Payment ✅ Services where Invoice is Issued within the Prescribed Period ✅ Services where Invoice is Not Issued within the Prescribed Period ✅ Continuous Supply of Services ✅ Reverse Charge – Time of Supply of Services ✅ Relevant Provisions with Practical Examples ✅ Important Exam-Based Case Studies ✅ Common Mistakes & Conceptual Traps ✅ Practical Questions for CA Examination 🎯 Perfect for: • CA Intermediate Students • B.Com / M.Com Students • GST Learners • Tax & Accounting Professionals • Students Preparing for GST Examinations 📖 Learn GST with practical concepts, examples and case studies — not just theory. 👉 For more practical Accounting, Taxation, GST & Finance learning, follow TaxFin Learning Private Limited. TaxFin Learning Private Limited Learn • Practice • Execute • Grow #TimeOfSupply #TimeOfSupplyOfServices #GST #Section13 #CGSTAct #CAIntermediate #CAInterGST #GSTClasses #GSTExam #GSTNotes #GSTLecture #IndirectTax #GSTPreparation #TaxFinLearning #GST2026