https://www.taxtmi.com/acts?id=25534 The time of supply of services is the earliest qualifying event among invoice issuance, receipt of payment, provision of service, or recipient recording; suppliers may treat minor excess receipts as taxable at invoice date for that excess. Reverse charge supplies use the earlier of recipient payment entry or a statutory fallback period after invoice, with accounting entry as further fallback. Voucher supplies are timed at issuance if identifiable or at redemption otherwise; unresolved cases default to return filing or tax payment dates. en-us Mon, 12 Jun 2017 14:19:45 +0530 Tue, 13 Jun 2017 12:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25534 The time of supply of services is the earliest qualifying event among invoice issuance, receipt of payment, provision of service, or recipient recording; suppliers may treat minor excess receipts as taxable at invoice date for that excess. Reverse charge supplies use the earlier of recipient payment entry or a statutory fallback period after invoice, with accounting entry as further fallback. Voucher supplies are timed at issuance if identifiable or at redemption otherwise; unresolved cases default to return filing or tax payment dates. Act-Rules GST - States Mon, 12 Jun 2017 14:19:45 +0530 https://www.taxtmi.com/acts?id=25534