https://www.taxtmi.com/forum/issue?id=112170 Under the time of supply rules the time of supply of services is the earliest of: the invoice date (if issued within the prescribed period) or the date of receipt of payment; or the date of provision of service (if invoice not issued) or the date of receipt of payment; or the date the recipient records receipt in its books where the prior clauses do not apply. A proviso allows the supplier to opt for the invoice date for small excess amounts, and the date of receipt of payment is the earlier of entry in books or bank credit. en-us Mon, 26 Jun 2017 16:40:34 +0530 Thu, 23 Jan 2025 15:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112170 Under the time of supply rules the time of supply of services is the earliest of: the invoice date (if issued within the prescribed period) or the date of receipt of payment; or the date of provision of service (if invoice not issued) or the date of receipt of payment; or the date the recipient records receipt in its books where the prior clauses do not apply. A proviso allows the supplier to opt for the invoice date for small excess amounts, and the date of receipt of payment is the earlier of entry in books or bank credit. Discussion-Forum GST Mon, 26 Jun 2017 16:40:34 +0530 https://www.taxtmi.com/forum/issue?id=112170