https://www.taxtmi.com/forum/issue?id=118387 The issue is whether the daily aggregate threshold in Notification No. 8/2017 is calculated by reference to the time of supply (date of payment under Section 13(3)) or by a standalone daily aggregation method prescribed in the notification. One view treats the aggregate as determined by time of supply-so a single payment in one day exceeding the threshold triggers reverse charge-while another view urges following the notification's explicit daily calculation methodology; commentators also note later amendments and temporal limits to the notification's applicability. en-us Tue, 21 Feb 2023 15:00:42 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118387 The issue is whether the daily aggregate threshold in Notification No. 8/2017 is calculated by reference to the time of supply (date of payment under Section 13(3)) or by a standalone daily aggregation method prescribed in the notification. One view treats the aggregate as determined by time of supply-so a single payment in one day exceeding the threshold triggers reverse charge-while another view urges following the notification's explicit daily calculation methodology; commentators also note later amendments and temporal limits to the notification's applicability. Discussion-Forum GST Tue, 21 Feb 2023 15:00:42 +0530 https://www.taxtmi.com/forum/issue?id=118387