Regarding service tax

[Asked by Guest]

If suppose we create one invoice against service provided in Feb 2017. For the same service tax also we paid but if customer raise request to change date on same invoice due to there internal reason for the month of June. Now is it allowed? Already service tax paid so if we change date it means we need to pay service tax again if we change invoice date?

Pls clarify how to handle such case?

[Ganeshan Kalyani]

In my view you cannot or should not change the invoice date.

[Himansu Sekhar]

Change of date in the invoice is not allowed. It also does not affect the payment of service tax because the payment is linked to the completion of service. If the invoice is not raised within one month of cvompletyioon of service, the payment should be done from the date of completion of service.

[Himansu Sekhar]

Please refer to rule 3 of point of taxation rules, 2004. The supplier may be asking you to do so for availing the credit as the time pertiodf of avasilment is one year. Change in the invoice is not allowed

[Ganeshan Kalyani]

Fully agreed with Sri Himansu Ji.

[KASTURI SETHI]

It is a matter of common knowledge. No tempering is allowed.

[Himansu Sekhar]

Yes sir. It will be a tampering.

AI Summary

Invoice date alteration: not permitted; service tax liability follows completion of service and cannot be shifted.
Altering an invoice date to move a service into a later tax period is not permitted; payment liability for service tax is linked to the completion of service and remains from that date. Rule 3 of the Point of Taxation Rules, 2004 governs timing; invoice-date changes to enable input credit are treated as tampering and should not be made.