https://www.taxtmi.com/acts?id=23910 Time of supply for services is the earliest of invoice issue within prescribed time, receipt of payment, provision of service when invoice deadlines are missed, or the date the recipient records the service; for reverse charge supplies the earlier of recipient payment, the date following sixty days from supplier invoice or recipient-issued invoice applies, with recipient book-entry as a fallback; if indeterminate, return filing date or tax payment date governs, and additions like interest or late fees are taxable when received. en-us Mon, 27 Mar 2017 16:57:48 +0530 Thu, 18 Sep 2025 14:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23910 Time of supply for services is the earliest of invoice issue within prescribed time, receipt of payment, provision of service when invoice deadlines are missed, or the date the recipient records the service; for reverse charge supplies the earlier of recipient payment, the date following sixty days from supplier invoice or recipient-issued invoice applies, with recipient book-entry as a fallback; if indeterminate, return filing date or tax payment date governs, and additions like interest or late fees are taxable when received. Act-Rules GST Mon, 27 Mar 2017 16:57:48 +0530 https://www.taxtmi.com/acts?id=23910