TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Time of supply of services: earliest of invoice issuance, payment receipt, service provision, or recipient accounting entry, with special rules.</h1> The time of supply for services is the earliest of invoice issuance within the prescribed period or receipt of payment, provision of service when the invoice is late or receipt of payment, or the recipient's accounting entry if other rules do not apply; special provisions cover small excess receipts, reverse charge supplies (earlier of recipient payment entry or sixty days after invoice, with fallbacks), vouchers (issuance or redemption), unresolved cases (return filing date or tax payment date), and additions to value which are timed to actual receipt.
TaxTMI 
TaxTMI 
