https://www.taxtmi.com/acts?id=27700 The time of supply for services is the earliest of invoice issuance within the prescribed period or receipt of payment; provision of service where invoice is not timely or receipt of payment; or the date the recipient records receipt. Reverse charge supplies use earlier of recipient payment or the date after a prescribed period from invoice, with entry-in-books as fallback; vouchers follow issue or redemption rules. Additions to value by interest, late fees or penalties are taxable when received. en-us Mon, 26 Jun 2017 11:19:03 +0530 Mon, 26 Jun 2017 11:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27700 The time of supply for services is the earliest of invoice issuance within the prescribed period or receipt of payment; provision of service where invoice is not timely or receipt of payment; or the date the recipient records receipt. Reverse charge supplies use earlier of recipient payment or the date after a prescribed period from invoice, with entry-in-books as fallback; vouchers follow issue or redemption rules. Additions to value by interest, late fees or penalties are taxable when received. Act-Rules GST - States Mon, 26 Jun 2017 11:19:03 +0530 https://www.taxtmi.com/acts?id=27700