TaxTMI 
TaxTMI 
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
RCM service tax - GTA June 17 bills
15 Jul 2017 
3 Replies 
3764 Views Asked by
Reverse charge time of supply governs tax liability: earliest of receipt, payment or invoice decides applicability, not retrospective GST.
For reverse charge supplies the point of taxation is generally the time of payment, but the time of supply is the earliest of receipt of service, payment, or receipt of invoice. Under transition rules, services completed and invoiced before the GST effective date remain liable to Service Tax, and GST should not be applied retrospectively; disputed demands may be paid under protest and contested legally. (AI Summary)
For reverse charge supplies the point of taxation is generally the time of payment, but the time of supply is the earliest of receipt of service, payment, or receipt of invoice. Under transition rules, services completed and invoiced before the GST effective date remain liable to Service Tax, and GST should not be applied retrospectively; disputed demands may be paid under protest and contested legally. (AI Summary)