https://www.taxtmi.com/forum/issue?id=106315 Point of taxation under reverse charge ties the recipient's PoT to the date of payment, but where payment is not made within six months of the invoice date the PoT is the date of completion of service. In practice, if invoices are delayed or not received the recipient is expected to compute and pay the tax due on services consumed-potentially with interest-using contractual terms or work orders; providers are expected to issue invoices within the prescribed period and parties may amend invoice dates to avoid reporting complications. en-us Mon, 16 Dec 2013 13:56:46 +0530 Thu, 23 Jan 2025 15:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106315 Point of taxation under reverse charge ties the recipient's PoT to the date of payment, but where payment is not made within six months of the invoice date the PoT is the date of completion of service. In practice, if invoices are delayed or not received the recipient is expected to compute and pay the tax due on services consumed-potentially with interest-using contractual terms or work orders; providers are expected to issue invoices within the prescribed period and parties may amend invoice dates to avoid reporting complications. Discussion-Forum Service Tax Mon, 16 Dec 2013 13:56:46 +0530 https://www.taxtmi.com/forum/issue?id=106315