https://www.taxtmi.com/circulars?id=71585 Where a telecom operator elects deferred instalment payments for spectrum allocation, spectrum usage constitutes a continuous supply of services with periodic payment obligations. The Frequency Assignment Letter is a bid-acceptance instrument and is not treated as an invoice or equivalent invoice document for reckoning the sixty-day reverse-charge period. GST is payable on an upfront payment when made or due, whichever is earlier; for deferred instalments, GST is payable when each instalment becomes due or is made, whichever occurs earlier. en-us Fri, 12 Jul 2024 00:00:00 +0530 Tue, 13 Oct 2026 14:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71585 Where a telecom operator elects deferred instalment payments for spectrum allocation, spectrum usage constitutes a continuous supply of services with periodic payment obligations. The Frequency Assignment Letter is a bid-acceptance instrument and is not treated as an invoice or equivalent invoice document for reckoning the sixty-day reverse-charge period. GST is payable on an upfront payment when made or due, whichever is earlier; for deferred instalments, GST is payable when each instalment becomes due or is made, whichever occurs earlier. Circulars GST - States Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71585