https://www.taxtmi.com/forum/issue?id=4091 For reverse-charge services, the point of taxation is the date of payment by the recipient; Rule 2A treats date of payment as the earlier of entry in books or credit to bank (subject to exceptions). If payment is not made within the prescribed six month period from invoice, the point of taxation is the invoice date. For associated enterprise services from outside India, the point of taxation is the earlier of book credit or payment. en-us Thu, 26 Apr 2012 15:05:13 +0530 Thu, 23 Jan 2025 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4091 For reverse-charge services, the point of taxation is the date of payment by the recipient; Rule 2A treats date of payment as the earlier of entry in books or credit to bank (subject to exceptions). If payment is not made within the prescribed six month period from invoice, the point of taxation is the invoice date. For associated enterprise services from outside India, the point of taxation is the earlier of book credit or payment. Discussion-Forum Service Tax Thu, 26 Apr 2012 15:05:13 +0530 https://www.taxtmi.com/forum/issue?id=4091