https://www.taxtmi.com/acts?id=28826 The provision fixes Time of supply as the point when service tax liability arises, using the earliest of invoice issuance (if timely), payment receipt, service provision (if invoice delayed), or the recipient's books. It permits a supplier to treat certain excess receipts by invoice date. It defines payment receipt as earlier of book entry or bank credit, and sets tailored rules for reverse charge, vouchers, fallback mechanisms when timing is indeterminate, and for timing of value additions which is the date of receipt of such additions. en-us Sat, 01 Jul 2017 12:47:49 +0530 Sat, 01 Jul 2017 12:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28826 The provision fixes Time of supply as the point when service tax liability arises, using the earliest of invoice issuance (if timely), payment receipt, service provision (if invoice delayed), or the recipient's books. It permits a supplier to treat certain excess receipts by invoice date. It defines payment receipt as earlier of book entry or bank credit, and sets tailored rules for reverse charge, vouchers, fallback mechanisms when timing is indeterminate, and for timing of value additions which is the date of receipt of such additions. Act-Rules GST - States Sat, 01 Jul 2017 12:47:49 +0530 https://www.taxtmi.com/acts?id=28826