https://www.taxtmi.com/news?id=18720 Clarifies operative GST rules: time of supply for services is the invoice date or statutory time limits even if payment is delayed; place of supply rules determine IGST or intra state treatment and zero rating when proceeds are in foreign exchange; the reverse charge mechanism makes recipients liable for certain notified services and allows input tax credit for tax paid under RCM; registration is required above the turnover threshold and for supplies via specified e commerce operators; transitional deemed credit (commonly 60/40) and carryforward of prior credits are available subject to conditions. en-us Wed, 30 Aug 2017 13:15:24 +0530 Wed, 11 Feb 2026 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=18720 Clarifies operative GST rules: time of supply for services is the invoice date or statutory time limits even if payment is delayed; place of supply rules determine IGST or intra state treatment and zero rating when proceeds are in foreign exchange; the reverse charge mechanism makes recipients liable for certain notified services and allows input tax credit for tax paid under RCM; registration is required above the turnover threshold and for supplies via specified e commerce operators; transitional deemed credit (commonly 60/40) and carryforward of prior credits are available subject to conditions. News - Wed, 30 Aug 2017 13:15:24 +0530 https://www.taxtmi.com/news?id=18720