https://www.taxtmi.com/acts?id=18765 Where an invoice was issued before the cut-off but payment remained unpaid on that day, the transitional rule provides that if payment is made within a short prescribed period from the invoice date the point of taxation is the date of payment; if payment is not made within that period the point of taxation is to be determined as if the transitional rule and the related proviso do not apply, leaving the ordinary point of taxation rules to govern. en-us Mon, 14 Jul 2014 10:06:34 +0530 Mon, 14 Jul 2014 10:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18765 Where an invoice was issued before the cut-off but payment remained unpaid on that day, the transitional rule provides that if payment is made within a short prescribed period from the invoice date the point of taxation is the date of payment; if payment is not made within that period the point of taxation is to be determined as if the transitional rule and the related proviso do not apply, leaving the ordinary point of taxation rules to govern. Act-Rules Service Tax Mon, 14 Jul 2014 10:06:34 +0530 https://www.taxtmi.com/acts?id=18765