https://www.taxtmi.com/acts?id=24381 For services under reverse charge, the time of supply is the earlier of the date on which payment is made or the date immediately following the prescribed period after the supplier issues the invoice, thereby fixing when tax under the reverse charge mechanism becomes payable and establishing the taxable period for the recipient. en-us Mon, 03 Apr 2017 14:52:29 +0530 Mon, 03 Apr 2017 14:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24381 For services under reverse charge, the time of supply is the earlier of the date on which payment is made or the date immediately following the prescribed period after the supplier issues the invoice, thereby fixing when tax under the reverse charge mechanism becomes payable and establishing the taxable period for the recipient. Act-Rules Bills Mon, 03 Apr 2017 14:52:29 +0530 https://www.taxtmi.com/acts?id=24381