https://www.taxtmi.com/circulars?id=8579 The Point of Taxation Rules now make the tax point the earlier of invoice date or payment when invoices are issued within the prescribed period, otherwise the date of completion of service or payment applies; continuous supply is defined by contractually specified completion events and takes primacy; payment-based point applies to exports, reverse-charge supplies and certain professional providers, with special timing and transitional rules and aligned amendments to invoice issuance and input credit conditions. en-us Thu, 31 Mar 2011 00:00:00 +0530 Sat, 07 Jan 2012 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8579 The Point of Taxation Rules now make the tax point the earlier of invoice date or payment when invoices are issued within the prescribed period, otherwise the date of completion of service or payment applies; continuous supply is defined by contractually specified completion events and takes primacy; payment-based point applies to exports, reverse-charge supplies and certain professional providers, with special timing and transitional rules and aligned amendments to invoice issuance and input credit conditions. Circulars Service Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8579