https://www.taxtmi.com/article/detailed?id=7158 The time of supply of services is the earlier of invoice issuance (or the last date to issue it) and receipt of payment, with a limited de minimis alternative for small excess advances. For reverse charge supplies the earlier of payment by the recipient and the date after a prescribed period from the supplier's invoice governs timing, failing which the recipient's book entry controls; cross border associated enterprises use the earlier of book entry or payment. Voucher supplies are timed on issuance if identifiable, otherwise on redemption; residual rules resort to return due dates or tax payment dates. en-us Wed, 28 Dec 2016 07:07:27 +0530 Wed, 28 Dec 2016 07:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7158 The time of supply of services is the earlier of invoice issuance (or the last date to issue it) and receipt of payment, with a limited de minimis alternative for small excess advances. For reverse charge supplies the earlier of payment by the recipient and the date after a prescribed period from the supplier's invoice governs timing, failing which the recipient's book entry controls; cross border associated enterprises use the earlier of book entry or payment. Voucher supplies are timed on issuance if identifiable, otherwise on redemption; residual rules resort to return due dates or tax payment dates. Articles Goods and Services Tax - GST Wed, 28 Dec 2016 07:07:27 +0530 https://www.taxtmi.com/article/detailed?id=7158