https://www.taxtmi.com/acts?id=30002 The statute sets the time of supply of services as the earliest of invoice issuance, service provision, or receipt of payment, with recipient accounting entries as a fallback. Reverse charge supplies use recipient payment or a post-invoice time limit, with recipient book entries as fallback; non resident associated enterprise supplies follow recipient books or payment. Voucher supplies are timed to issue or redemption. If none apply, timing follows return filing date or tax payment. Additions for interest, late fee or penalty are taxable when received. en-us Sat, 08 Jul 2017 09:50:20 +0530 Sat, 29 Jul 2017 14:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30002 The statute sets the time of supply of services as the earliest of invoice issuance, service provision, or receipt of payment, with recipient accounting entries as a fallback. Reverse charge supplies use recipient payment or a post-invoice time limit, with recipient book entries as fallback; non resident associated enterprise supplies follow recipient books or payment. Voucher supplies are timed to issue or redemption. If none apply, timing follows return filing date or tax payment. Additions for interest, late fee or penalty are taxable when received. Act-Rules GST - States Sat, 08 Jul 2017 09:50:20 +0530 https://www.taxtmi.com/acts?id=30002