https://www.taxtmi.com/acts?id=26809 The time of supply of services determines tax liability as the earliest of invoice issuance (if timely) or receipt of payment; provision of service (if invoice not timely) or receipt of payment; or the date the recipient records receipt in its books when earlier triggers do not apply. For reverse charge supplies, the earlier of the recipient's payment entry or bank debit, or the date following a prescribed period after the supplier's invoice, fixes time of supply. Vouchers are timed at issue if identifiable, otherwise at redemption. Additions like interest or late fees are timed when received by the supplier. en-us Wed, 21 Jun 2017 18:55:19 +0530 Fri, 30 Jun 2017 12:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26809 The time of supply of services determines tax liability as the earliest of invoice issuance (if timely) or receipt of payment; provision of service (if invoice not timely) or receipt of payment; or the date the recipient records receipt in its books when earlier triggers do not apply. For reverse charge supplies, the earlier of the recipient's payment entry or bank debit, or the date following a prescribed period after the supplier's invoice, fixes time of supply. Vouchers are timed at issue if identifiable, otherwise at redemption. Additions like interest or late fees are timed when received by the supplier. Act-Rules GST - States Wed, 21 Jun 2017 18:55:19 +0530 https://www.taxtmi.com/acts?id=26809