https://www.taxtmi.com/acts?id=25923 Time of supply of services fixes tax liability at the earliest of specified events: for ordinary supplies, the earlier of invoice issuance (if within the prescribed period) or receipt of payment; if invoice is not timely, the earlier of provision of service or receipt of payment; otherwise the recipient's book entry. For reverse charge supplies, the earlier of recipient payment or the date immediately following sixty days from supplier's invoice; if indeterminate, the recipient's book entry applies. Vouchers use issue or redemption, fallback to return filing date or tax payment, and value additions by interest or penalties when received. en-us Sat, 17 Jun 2017 12:09:26 +0530 Thu, 29 Jun 2017 14:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25923 Time of supply of services fixes tax liability at the earliest of specified events: for ordinary supplies, the earlier of invoice issuance (if within the prescribed period) or receipt of payment; if invoice is not timely, the earlier of provision of service or receipt of payment; otherwise the recipient's book entry. For reverse charge supplies, the earlier of recipient payment or the date immediately following sixty days from supplier's invoice; if indeterminate, the recipient's book entry applies. Vouchers use issue or redemption, fallback to return filing date or tax payment, and value additions by interest or penalties when received. Act-Rules GST - States Sat, 17 Jun 2017 12:09:26 +0530 https://www.taxtmi.com/acts?id=25923