https://www.taxtmi.com/acts?id=29591 Time of supply of services is the earliest of specified events: supplier's invoice date when issued timely or receipt of payment; if invoice is not timely, the earlier of provision of service or receipt of payment; or, where those do not apply, the date the recipient records receipt in his books. Explanations treat supply as covered to the extent of invoice or payment and define receipt of payment by book entry or bank credit. Special rules set earlier time points for reverse charge supplies, voucher supplies, and value additions on receipt. en-us Tue, 04 Jul 2017 18:28:11 +0530 Mon, 14 Aug 2017 11:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29591 Time of supply of services is the earliest of specified events: supplier's invoice date when issued timely or receipt of payment; if invoice is not timely, the earlier of provision of service or receipt of payment; or, where those do not apply, the date the recipient records receipt in his books. Explanations treat supply as covered to the extent of invoice or payment and define receipt of payment by book entry or bank credit. Special rules set earlier time points for reverse charge supplies, voucher supplies, and value additions on receipt. Act-Rules GST - States Tue, 04 Jul 2017 18:28:11 +0530 https://www.taxtmi.com/acts?id=29591