Apr 16, 2024
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What is the time of supply of service in case of tax payable under reverse charge?
The time of supply will be the earlier of the following dates:
- date of payment as per books of account or date of debit in bank account, whichever is earlier; or
- the date immediately following sixty days from the date of issue of invoice by the supplier.
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date-of-issue-of-invoicetime-of-supply-of-servicereverse-chargedate-of-paymentsixty-days