TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on Invoice Issuance Timeline: Service Completion Includes Auxiliary Activities Per Taxation Rules 2011 & Service Tax Rules 1994.</h1> The circular addresses concerns from service providers about difficulties in issuing invoices within 14 days of service completion, as mandated by the Point of Taxation Rules, 2011 and Service Tax Rules, 1994. It clarifies that the completion of service includes not only the physical delivery but also any necessary auxiliary activities, such as measurement and quality testing, required for invoicing. The completion of these activities determines when a service is considered complete, excluding any irrelevant delays. This interpretation also applies to continuous service supply. Field formations should be informed accordingly.
TaxTMI 
TaxTMI 
