https://www.taxtmi.com/acts?id=24912 The time of supply for services is the earliest of invoice issuance within the prescribed period or receipt of payment, provision of service when the invoice is late or receipt of payment, or the recipient's accounting entry if other rules do not apply; special provisions cover small excess receipts, reverse charge supplies (earlier of recipient payment entry or sixty days after invoice, with fallbacks), vouchers (issuance or redemption), unresolved cases (return filing date or tax payment date), and additions to value which are timed to actual receipt. en-us Thu, 11 May 2017 10:37:41 +0530 Thu, 11 May 2017 15:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24912 The time of supply for services is the earliest of invoice issuance within the prescribed period or receipt of payment, provision of service when the invoice is late or receipt of payment, or the recipient's accounting entry if other rules do not apply; special provisions cover small excess receipts, reverse charge supplies (earlier of recipient payment entry or sixty days after invoice, with fallbacks), vouchers (issuance or redemption), unresolved cases (return filing date or tax payment date), and additions to value which are timed to actual receipt. Act-Rules GST - States Thu, 11 May 2017 10:37:41 +0530 https://www.taxtmi.com/acts?id=24912