RCM service tax - GTA June 17 bills

[Bhushan Velhal]

Dear All,

RCM Service bills dated prior to June 17,but received in July month kindly comfirm GST applicable on those bills or can we pay Service Tax under RCM ,

Pls. proivde also if any notification.

Regards

Bhushan

AI Summary

GST on Reverse Charge: Service Tax Applies if Services Completed Before June 30, 2017, Per Rule 7. A user inquired about the applicability of GST on reverse charge mechanism (RCM) service bills dated before June 17 but received in July. One respondent explained that according to rule 7 of the point of taxation rules, the date of payment determines the point of taxation in RCM cases, and GST is payable if payment is made in July. Another response outlined that the time of supply under RCM is determined by the earliest of the date of receipt of service, payment, or invoice. It was suggested that if services were completed before June 30, 2017, service tax applies, and GST should not be applied retrospectively.