Tax invoice time limit tightened for reverse charge supplies where the recipient must issue the invoice. Registered persons liable to pay tax under the specified reverse charge provisions must issue the tax invoice required under clause (f) of sub-section (3) of section 31 within thirty days from receipt of the supply of goods or services, or both, notwithstanding the general time limit in rule 47. The provision creates a special invoice-issuance timeline for supplies where the recipient is required to issue the invoice.
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.
Tax invoice time limit tightened for reverse charge supplies where the recipient must issue the invoice.
Registered persons liable to pay tax under the specified reverse charge provisions must issue the tax invoice required under clause (f) of sub-section (3) of section 31 within thirty days from receipt of the supply of goods or services, or both, notwithstanding the general time limit in rule 47. The provision creates a special invoice-issuance timeline for supplies where the recipient is required to issue the invoice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
