Section 13 of Sikkim GST Act 2017 : Time of supply of services
Section 13 of Sikkim GST Act 2017 [ Section 13 of Sikkim GST Act 2017 explains Time of supply of services and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ] [ Enforced with effect from 1-7-2017. ] Time of supply of services 13. (1) The liability to pay tax on services shall arise at the time of supply, as… Read More »