https://www.taxtmi.com/forum/issue?id=120851 Post-omission of clause (b) of section 13(8) of the IGST Act, overseas agent services may qualify as import of services where the recipient is located in India. For time of supply under section 13(3) of the CGST Act, the trigger is the earlier of payment entered in the recipient's books or debited in the bank account, or sixty days from the supplier's invoice. A year-end provision in a bill payable account, without actual payment or invoice, does not by itself trigger reverse charge liability. en-us Fri, 03 Apr 2026 16:22:43 +0530 Thu, 09 Apr 2026 11:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120851 Post-omission of clause (b) of section 13(8) of the IGST Act, overseas agent services may qualify as import of services where the recipient is located in India. For time of supply under section 13(3) of the CGST Act, the trigger is the earlier of payment entered in the recipient's books or debited in the bank account, or sixty days from the supplier's invoice. A year-end provision in a bill payable account, without actual payment or invoice, does not by itself trigger reverse charge liability. Discussion-Forum GST Fri, 03 Apr 2026 16:22:43 +0530 https://www.taxtmi.com/forum/issue?id=120851