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of <h1>Rule 6 of Point of Taxation Rules: Key Changes in Taxation Timing for Continuous Services and Advance Payments</h1> Rule 6 of the Point of Taxation Rules, 2011, addresses the determination of the point of taxation for continuous supply of services. Initially, it specified that the point of taxation is when an invoice is issued or when payment is received, whichever occurs first. If an invoice is not issued within 14 days of service completion, the completion date becomes the taxation point. The rule also considers advances received as the taxation point. This rule was omitted in 2012, having been previously amended in 2011 to specify that services are deemed provided when payment is due or when an invoice is issued or payment received.
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