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    <title>Time of Supply and Suspension of RCM</title>
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    <description>Time of supply for services under the reverse charge is the earliest of receipt, payment in the recipient&#039;s books or bank account, or the invoice-based trigger; a suspension of reverse charge is prospective and does not relieve tax liability for supplies whose time of supply falls before suspension. The recipient must pay tax by the time of supply date and will incur interest for delayed payment.</description>
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