"CA Prashant Apraj is the Chartered Accountant by Profession. His core area of work is Audit and Assurance, Direct Tax and GST advisory and compliance His other areas of Interest is Spirituality, Yoga, Sound Therapy, Trekking."
Extract of relevant provisions Section 13 of CGST Act, 2017, Time of supply of services. (1) 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, […]
