https://www.taxtmi.com/article/detailed?id=7292 Time of supply fixes GST at the earlier of invoice issuance (or required invoice date) or receipt of payment. Place of supply is generally the recipient's location if available, otherwise the supplier's, with specific IGST provisions for cross-border or specified services. Transaction value governs valuation with specified inclusions and documented discounts excluded. Tax is payable online with expanded return filings, and input tax credit is available subject to documentary proof, receipt of services, supplier tax discharge, capitalisation rules for capital goods, and ISD-based credit distribution. en-us Fri, 24 Feb 2017 10:49:32 +0530 Fri, 24 Feb 2017 10:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7292 Time of supply fixes GST at the earlier of invoice issuance (or required invoice date) or receipt of payment. Place of supply is generally the recipient's location if available, otherwise the supplier's, with specific IGST provisions for cross-border or specified services. Transaction value governs valuation with specified inclusions and documented discounts excluded. Tax is payable online with expanded return filings, and input tax credit is available subject to documentary proof, receipt of services, supplier tax discharge, capitalisation rules for capital goods, and ISD-based credit distribution. Articles Goods and Services Tax - GST Fri, 24 Feb 2017 10:49:32 +0530 https://www.taxtmi.com/article/detailed?id=7292