https://www.taxtmi.com/forum/issue?id=113936 Time of supply rules determine GST on lease rentals: if an invoice is issued within the prescribed period, tax liability arises at the earlier of invoice date or receipt of payment; if no timely invoice, liability is the earlier of provision of service or receipt of payment; if neither applies, the recipient's book entry fixes time of supply. Thus, an issued invoice triggers liability in the following tax period, whereas absence of invoice ties liability to actual receipt. Invoice date and contract due date are material. en-us Mon, 09 Jul 2018 17:20:54 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113936 Time of supply rules determine GST on lease rentals: if an invoice is issued within the prescribed period, tax liability arises at the earlier of invoice date or receipt of payment; if no timely invoice, liability is the earlier of provision of service or receipt of payment; if neither applies, the recipient's book entry fixes time of supply. Thus, an issued invoice triggers liability in the following tax period, whereas absence of invoice ties liability to actual receipt. Invoice date and contract due date are material. Discussion-Forum GST Mon, 09 Jul 2018 17:20:54 +0530 https://www.taxtmi.com/forum/issue?id=113936