https://www.taxtmi.com/forum/issue?id=120851 Post-omission of clause (b) of section 13(8) of the IGST Act, overseas agent or intermediary services take the recipient's location as the place of supply and are treated as import of services subject to section 2(11). Time of supply under section 13(3) is the earlier of payment, including a book entry reflecting payment, or sixty days after the supplier's invoice. A year-end provision alone does not constitute payment or crystallise liability, so reverse charge liability is not triggered merely by booking the provision. en-us Fri, 03 Apr 2026 16:22:43 +0530 Wed, 29 Apr 2026 13:19:13 +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 or intermediary services take the recipient's location as the place of supply and are treated as import of services subject to section 2(11). Time of supply under section 13(3) is the earlier of payment, including a book entry reflecting payment, or sixty days after the supplier's invoice. A year-end provision alone does not constitute payment or crystallise liability, so reverse charge liability is not triggered merely by booking the provision. Discussion-Forum GST Fri, 03 Apr 2026 16:22:43 +0530 https://www.taxtmi.com/forum/issue?id=120851