Point of Taxation clarified for government services to businesses: earlier of invoice due date or receipt of payment. For services provided by the Government or a local authority to any business entity, the point of taxation is the earlier of: the date payment becomes due as specified in the invoice, bill, challan or other demand document issued by the Government or local authority; or the date payment is made. This amendment is inserted as an additional proviso to rule 7 of the Point of Taxation Rules, 2011 and takes effect on publication in the Official Gazette.