https://www.taxtmi.com/forum/issue?id=109922 Advance payments received for renting immovable property fix the point of taxation at the date of receipt of each advance per the Explanation to Rule 3, Point of Taxation Rules, 2011. Qualification as a continuous supply depends on the agreement. If no advance is received, the date of issue of the invoice becomes the point of taxation and the service provider must pay tax on the billed amount irrespective of receipt. Reminders or demand notes do not substitute for receipt; they are attempts to realize payment. en-us Mon, 22 Feb 2016 13:04:22 +0530 Thu, 23 Jan 2025 15:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109922 Advance payments received for renting immovable property fix the point of taxation at the date of receipt of each advance per the Explanation to Rule 3, Point of Taxation Rules, 2011. Qualification as a continuous supply depends on the agreement. If no advance is received, the date of issue of the invoice becomes the point of taxation and the service provider must pay tax on the billed amount irrespective of receipt. Reminders or demand notes do not substitute for receipt; they are attempts to realize payment. Discussion-Forum Service Tax Mon, 22 Feb 2016 13:04:22 +0530 https://www.taxtmi.com/forum/issue?id=109922