Time of supply of services in case of import of services under GST

There is no separate provision in  Revised Model GST Law for ascertaining the time of supply in case of import of services

As per Section 3(1)(b) -[ Meaning and scope of supply] of the Revised Model GST Law   Supply includes—

(b) importation of services, for a consideration whether or not in the course or furtherance of business, 

Thus the recipient of services would be liable to pay tax on import of service.

Thus Time of supply of services under Reverse Charge Mechanism provisions would be applicable as provided under Sec 13(3) [ Time of supply of services ] of the Revised Model GST Law. . Relevant extract of Section 13 is as follow :-

(3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely-

(a) the date on which the payment is made, or

(b) the date immediately following sixty days from the date of issue of invoice by the supplier:

PROVIDED that where it is not possible to determine the time of supply under clause (a) or (b), the time of supply shall be the date of entry in the books of account of the recipient of supply:

PROVIDED FURTHER that in case of ‘associated enterprises’, where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier.

Explanation.- For the purpose of clause (a), “the date on which the payment is made” shall be the date on which the payment is entered in the books of accounts of the recipient or the date on which the payment is debited in his bank account, whichever is earlier.

Read GST on Import of Services in India ; Taxability Analysis