https://www.taxtmi.com/article/detailed?id=6429 Point of taxation under the pre-GST regime is determined by completion of service, issue of invoice, and receipt of payment according to specified rules for advances, invoices within or beyond stipulated periods, reverse-charge situations, associated enterprises, small-provider cash-basis options, and special cases like new services and intellectual property. GST proposals shift the tax trigger to supply events and, for overlapping pre- and post-GST transactions, propose using completion of service and invoice issuance to allocate taxation between regimes, with continuing services generally following existing principles. en-us Wed, 09 Sep 2015 13:29:19 +0530 Wed, 09 Sep 2015 13:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6429 Point of taxation under the pre-GST regime is determined by completion of service, issue of invoice, and receipt of payment according to specified rules for advances, invoices within or beyond stipulated periods, reverse-charge situations, associated enterprises, small-provider cash-basis options, and special cases like new services and intellectual property. GST proposals shift the tax trigger to supply events and, for overlapping pre- and post-GST transactions, propose using completion of service and invoice issuance to allocate taxation between regimes, with continuing services generally following existing principles. Articles Goods and Services Tax - GST Wed, 09 Sep 2015 13:29:19 +0530 https://www.taxtmi.com/article/detailed?id=6429