SERVICE TAX - Point of Taxation Rules - THE FINANCE (No. 2) BILL, 2014

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..... SERVICE TAX - Point of Taxation Rules - THE FINANCE (No. 2) BILL, 2014
News and Press Release
Dated:- 13-7-2014

Point of Taxation Rules: • In case of reverse charge services, to b .....

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..... ring certainty in the determination of point of taxation, it is proposed to provide that point of taxation will be the payment date or first day after three months from the date of invoice, whichever .....

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..... is earlier. The amended point of taxation will apply to invoices issued after 1st October 2014. A transition rule is proposed to be prescribed [change to have effect from 1st October, 2014]. See Poin .....

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..... t of Taxation Rules, 2011 [As amended]
News - Press release - PIB .....

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