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Query Details

Asked by Pankaj on :Jun. 20, 2018

What is the time of supply of service under the r…

What is the time of supply of service under the reverse charge mechanism?

What is the time of supply of service under the reverse charge mechanism?

0

Jeeba Jun. 20, 2018

In case of reverse charge, the time of supply shall be the earliest of the following dates:

1. The date of payment
2. The date immediately after 60 days from the date of issue of invoice
by the supplier
3. If it is not possible to determine the time of supply, the time of supply shall be the date of entry in the books of account of the recipient.

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