Time of supply under reverse charge: earliest of receipt, payment, or thirty days after supplier's invoice. Time of supply for goods under reverse charge is the earliest of: receipt of goods; the date payment is made; or the date immediately following thirty days from the supplier's invoice issuance, and that earliest event determines when the tax becomes chargeable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time of supply under reverse charge: earliest of receipt, payment, or thirty days after supplier's invoice.
Time of supply for goods under reverse charge is the earliest of: receipt of goods; the date payment is made; or the date immediately following thirty days from the supplier's invoice issuance, and that earliest event determines when the tax becomes chargeable.
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