https://www.taxtmi.com/acts?id=25400 Time of supply of services fixes tax liability at the earliest applicable event: where invoice is timely, the earlier of invoice date or receipt of payment; where invoice is not timely, the earlier of provision date or receipt of payment; otherwise the date the recipient records the service. Reverse charge supplies are timed by recipient payment or a date following sixty days from supplier's invoice with accounting-entry fallbacks and a special rule for supplies from associated enterprises outside India. Voucher supplies and value additions by interest or penalty have their own specified timing rules. en-us Mon, 12 Jun 2017 10:41:46 +0530 Wed, 28 Jun 2017 13:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25400 Time of supply of services fixes tax liability at the earliest applicable event: where invoice is timely, the earlier of invoice date or receipt of payment; where invoice is not timely, the earlier of provision date or receipt of payment; otherwise the date the recipient records the service. Reverse charge supplies are timed by recipient payment or a date following sixty days from supplier's invoice with accounting-entry fallbacks and a special rule for supplies from associated enterprises outside India. Voucher supplies and value additions by interest or penalty have their own specified timing rules. Act-Rules GST - States Mon, 12 Jun 2017 10:41:46 +0530 https://www.taxtmi.com/acts?id=25400