https://www.taxtmi.com/acts?id=12019 Rule 9 provides that the Point of Taxation Rules, 2011 do not apply where service provision is completed or invoices were issued prior to the rules' commencement; however, for services completed on or before 30th June 2011 or invoices issued up to that date, taxpayers may elect to treat the point of taxation as the date payment is received or made. en-us Tue, 01 Mar 2011 19:28:20 +0530 Thu, 14 Apr 2011 03:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12019 Rule 9 provides that the Point of Taxation Rules, 2011 do not apply where service provision is completed or invoices were issued prior to the rules' commencement; however, for services completed on or before 30th June 2011 or invoices issued up to that date, taxpayers may elect to treat the point of taxation as the date payment is received or made. Act-Rules Service Tax Tue, 01 Mar 2011 19:28:20 +0530 https://www.taxtmi.com/acts?id=12019