https://www.taxtmi.com/acts?id=27396 Determination of the time of supply fixes when service tax liability arises: the earliest of invoice issuance (if timely), provision of service (if invoice delayed), or receipt reflected in recipient's books; payment is the earlier of accounting entry or bank credit. For reverse charge, time of supply is the earlier of recipient's payment or the date following a specified period after invoice; failing that, the recipient's accounting entry governs. Vouchers, cross-border associated enterprise supplies, return-filing periods, and receipt of interest or penalties have specified timing rules. en-us Fri, 23 Jun 2017 17:50:41 +0530 Tue, 27 Jun 2017 13:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27396 Determination of the time of supply fixes when service tax liability arises: the earliest of invoice issuance (if timely), provision of service (if invoice delayed), or receipt reflected in recipient's books; payment is the earlier of accounting entry or bank credit. For reverse charge, time of supply is the earlier of recipient's payment or the date following a specified period after invoice; failing that, the recipient's accounting entry governs. Vouchers, cross-border associated enterprise supplies, return-filing periods, and receipt of interest or penalties have specified timing rules. Act-Rules GST - States Fri, 23 Jun 2017 17:50:41 +0530 https://www.taxtmi.com/acts?id=27396