https://www.taxtmi.com/circulars?id=69359 Supply of spectrum by DoT to a telecom operator is a continuous supply where payment obligations exceed three months and is taxable on reverse charge. For reverse charge supplies, time of supply is the earlier of payment date recorded by the recipient or sixty days after issue of an invoice/document; where instalment due dates are contractually ascertainable from the NIA/FAL, invoices must be issued on or before each instalment due date. GST is payable on upfront payment when paid or due, and on deferred instalments when each instalment is due or paid, whichever is earlier. en-us Fri, 05 Jul 2024 00:00:00 +0530 Thu, 12 Mar 2026 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69359 Supply of spectrum by DoT to a telecom operator is a continuous supply where payment obligations exceed three months and is taxable on reverse charge. For reverse charge supplies, time of supply is the earlier of payment date recorded by the recipient or sixty days after issue of an invoice/document; where instalment due dates are contractually ascertainable from the NIA/FAL, invoices must be issued on or before each instalment due date. GST is payable on upfront payment when paid or due, and on deferred instalments when each instalment is due or paid, whichever is earlier. Circulars GST - States Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69359