https://www.taxtmi.com/acts?id=30183 Time of supply of services is the earliest qualifying event among invoice issuance within the prescribed period, receipt of payment, provision of service where invoice is late, or recipient book entry. For reverse charge supplies the earlier of recipient's payment entry or a specified post-invoice date governs, with fallback to recipient accounting; special rule applies to associated enterprises abroad. Vouchers are taxable on issue if identifiable or on redemption otherwise. Absent specific triggers, time of supply ties to the periodical return filing date or tax payment date. Additions like interest or penalties are taxed when received. en-us Sat, 08 Jul 2017 17:31:08 +0530 Tue, 18 Jul 2017 11:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30183 Time of supply of services is the earliest qualifying event among invoice issuance within the prescribed period, receipt of payment, provision of service where invoice is late, or recipient book entry. For reverse charge supplies the earlier of recipient's payment entry or a specified post-invoice date governs, with fallback to recipient accounting; special rule applies to associated enterprises abroad. Vouchers are taxable on issue if identifiable or on redemption otherwise. Absent specific triggers, time of supply ties to the periodical return filing date or tax payment date. Additions like interest or penalties are taxed when received. Act-Rules GST - States Sat, 08 Jul 2017 17:31:08 +0530 https://www.taxtmi.com/acts?id=30183