https://www.taxtmi.com/acts?id=23910 Liability to pay tax on services arises at the time of supply, determined by a statutory hierarchy based on invoice date, receipt of payment, provision of service, or books entry where the primary rules do not apply. Reverse charge supplies follow separate rules tied to payment, invoice timing, recipient invoice issuance, and fallback dates where those cannot be determined. Additions to value by way of interest, late fee, or penalty are taxed when received by the supplier. en-us Mon, 27 Mar 2017 16:57:48 +0530 Thu, 25 Jun 2026 15:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23910 Liability to pay tax on services arises at the time of supply, determined by a statutory hierarchy based on invoice date, receipt of payment, provision of service, or books entry where the primary rules do not apply. Reverse charge supplies follow separate rules tied to payment, invoice timing, recipient invoice issuance, and fallback dates where those cannot be determined. Additions to value by way of interest, late fee, or penalty are taxed when received by the supplier. Act-Rules GST Mon, 27 Mar 2017 16:57:48 +0530 https://www.taxtmi.com/acts?id=23910