Time of supply under reverse charge: earlier of payment or the prescribed period after invoice, determining tax liability. For services under reverse charge, the time of supply is the earlier of the date on which payment is made or the date immediately following the prescribed period after the supplier issues the invoice, thereby fixing when tax under the reverse charge mechanism becomes payable and establishing the taxable period for the recipient.
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: earlier of payment or the prescribed period after invoice, determining tax liability.
For services under reverse charge, the time of supply is the earlier of the date on which payment is made or the date immediately following the prescribed period after the supplier issues the invoice, thereby fixing when tax under the reverse charge mechanism becomes payable and establishing the taxable period for the recipient.
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