Query: What is the purpose to amend Section 13(3) of CGST Act wef 1 Nov 2024, regarding time of supply of services, where tax is payable under RCM? Reply: Let’s refer to provisions relating to time of supply of services and issue of invoice for services where reverse charge mechanism (RCM) is applicable under CGST Act: Sec. 13(3) for Time of supply of services where RCM is payable upto 31 Oct 2024: Earlier of: (a) Earlier of Date of Payment as per Books of A/c or Bank Statement; or (b) 60 days from Date of Invoice/ Any other Document, issued by Supplier; Sec. 31(3)(f) for Issue of Invoice upto 31 Oct 2024: If RCM is payable u/s 9(3) or 9(4), Recipient shall issue an invoice (Self-Invoice), in respect of goods/services received from Un- regd person, on date of .......