Time of supply of services determines tax timing: invoice, payment, recipient records, voucher rules and reverse charge. Time of supply of services is the earliest qualifying event among invoice issuance within the prescribed period, receipt of payment, provision of service where invoice is late, or recipient book entry. For reverse charge supplies the earlier of recipient's payment entry or a specified post-invoice date governs, with fallback to recipient accounting; special rule applies to associated enterprises abroad. Vouchers are taxable on issue if identifiable or on redemption otherwise. Absent specific triggers, time of supply ties to the periodical return filing date or tax payment date. Additions like interest or penalties are taxed when received.
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 of services determines tax timing: invoice, payment, recipient records, voucher rules and reverse charge.
Time of supply of services is the earliest qualifying event among invoice issuance within the prescribed period, receipt of payment, provision of service where invoice is late, or recipient book entry. For reverse charge supplies the earlier of recipient's payment entry or a specified post-invoice date governs, with fallback to recipient accounting; special rule applies to associated enterprises abroad. Vouchers are taxable on issue if identifiable or on redemption otherwise. Absent specific triggers, time of supply ties to the periodical return filing date or tax payment date. Additions like interest or penalties are taxed when received.
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