https://www.taxtmi.com/manuals?id=2456 Where invoice is issued within the time prescribed under Section 31, time of supply is the earliest of: date of issue of invoice; date of receipt of payment to the extent it covers the supply; date of entry in the supplier's books; or date of credit in bank account. If invoice is not issued within the prescribed time, time of supply is the earliest of: date of provision of service; date of receipt of payment to the extent it covers the supply; date of entry in books; or date of bank credit. Failing these, recipient's book entry governs. en-us Tue, 07 Mar 2023 11:26:00 +0530 Fri, 28 Jun 2024 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2456 Where invoice is issued within the time prescribed under Section 31, time of supply is the earliest of: date of issue of invoice; date of receipt of payment to the extent it covers the supply; date of entry in the supplier's books; or date of credit in bank account. If invoice is not issued within the prescribed time, time of supply is the earliest of: date of provision of service; date of receipt of payment to the extent it covers the supply; date of entry in books; or date of bank credit. Failing these, recipient's book entry governs. Manuals GST Tue, 07 Mar 2023 11:26:00 +0530 https://www.taxtmi.com/manuals?id=2456