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    <title>Time of Supply of Services- Under Reverse Charge</title>
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    <description>Time of supply under the reverse charge mechanism is the earliest of: receipt of payment (or its credit/debit in accounts), the date immediately following sixty days from the supplier&#039;s invoice or equivalent document, or the recipient&#039;s invoice date where the recipient issues the invoice; failing these, the time of supply is the date of entry of the transaction in the recipient&#039;s books of account.</description>
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      <description>Time of supply under the reverse charge mechanism is the earliest of: receipt of payment (or its credit/debit in accounts), the date immediately following sixty days from the supplier&#039;s invoice or equivalent document, or the recipient&#039;s invoice date where the recipient issues the invoice; failing these, the time of supply is the date of entry of the transaction in the recipient&#039;s books of account.</description>
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