What is the time of supply applicable with regard to addition in the value by way of interest, late fee or penalty or any delayed payment of consideration?

What is the time of supply applicable with regard to addition in the value by way of interest, late fee or penalty or any delayed payment of consideration? https://www.taxtmi.com/acts?id=24382 The time of supply for additions to taxable value due to interest, late fee, penalty, or delayed consideration is the date on which the supplier receives that additional consideration, so receipt constitutes the tax point for those adjustment items. en-us Mon, 03 Apr 2017 14:52:50 +0530 Mon, 03 Apr 2017 14:52:50 +0530 TaxTMI RSS Generator What is the time of supply applicable with regard to addition in the value by way of interest, late fee or penalty or any delayed payment of consideration? https://www.taxtmi.com/acts?id=24382 The time of supply for additions to taxable value due to interest, late fee, penalty, or delayed consideration is the date on which the supplier receives that additional consideration, so receipt constitutes the tax point for those adjustment items. Act-Rules Bills Mon, 03 Apr 2017 14:52:50 +0530 https://www.taxtmi.com/acts?id=24382