https://www.taxtmi.com/acts?id=29767 Time of supply arises at the earliest of invoice issuance within the prescribed period, provision of service, or the recipient's accounting entry, each subject to the earlier of that event or receipt of payment; invoice/payment recognition is limited to the extent covered by invoice or payment entry and payment date is the earlier of book entry or bank credit. Reverse charge sets time of supply as the earlier of recipient's payment entry or the date following sixty days after supplier's invoice, with fallbacks. Vouchers are taxed on issue if identifiable, otherwise on redemption. Additions like interest are taxable when received. en-us Wed, 05 Jul 2017 14:20:03 +0530 Mon, 31 Jul 2017 15:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29767 Time of supply arises at the earliest of invoice issuance within the prescribed period, provision of service, or the recipient's accounting entry, each subject to the earlier of that event or receipt of payment; invoice/payment recognition is limited to the extent covered by invoice or payment entry and payment date is the earlier of book entry or bank credit. Reverse charge sets time of supply as the earlier of recipient's payment entry or the date following sixty days after supplier's invoice, with fallbacks. Vouchers are taxed on issue if identifiable, otherwise on redemption. Additions like interest are taxable when received. Act-Rules GST - States Wed, 05 Jul 2017 14:20:03 +0530 https://www.taxtmi.com/acts?id=29767