https://www.taxtmi.com/forum/issue?id=117243 Reverse charge liability is fixed by the time of supply rules: the earliest of payment date, the date after sixty days from supplier's invoice, or the date of entry in recipient's books. The time of supply, not the mere booking date, determines the period for reporting and discharging tax. If the supplier is unregistered, a self-invoice may be issued when reporting the liability in the return; input tax credit under reverse charge is claimable in the period in which tax is paid, consistent with these timing rules. en-us Mon, 24 May 2021 20:55:53 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117243 Reverse charge liability is fixed by the time of supply rules: the earliest of payment date, the date after sixty days from supplier's invoice, or the date of entry in recipient's books. The time of supply, not the mere booking date, determines the period for reporting and discharging tax. If the supplier is unregistered, a self-invoice may be issued when reporting the liability in the return; input tax credit under reverse charge is claimable in the period in which tax is paid, consistent with these timing rules. Discussion-Forum GST Mon, 24 May 2021 20:55:53 +0530 https://www.taxtmi.com/forum/issue?id=117243