Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
Extracts
Home List
← Previous Next →

Time of supply of services.

Section 13 - Uttar Pradesh SGST - TIME AND VALUE OF SUPPLY - Uttar Pradesh Goods and Services Tax Act, 2017 - Section 13 - 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the date of receipt of payment, whichever is earlier; or (b) the date of provision of service, if the invoice is not issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice relating to such excess amount. Explanation.- For the pu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier. (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier: Provided that where it is not possible to determine the time of supply under clause (a) or clause (b), the time of supply sh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.