Section 13

(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: (a) the date of issue of invoice by the supplier, if the invoice is issued within the prescribed period or the date of receipt of payment, whichever is earlier; or (b) the date of provision of service, if the invoice is not issued within the prescribed period; or (c) the date on which the recipient shows the receipt of services in his books of account.