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Chamber Research By The Judges Post Conclusion Of Hearing – Whether Justified?
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Packaged Tours and Place of Supply Provisions under GST
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Gifts and Loans – By and To Non-Resident Indians: Part I
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Legal Considerations for Start-Ups – Are you overlooking some?
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May 2012

Point of Taxation Rules — Clarification reg. individuals or proprietorships, partnerships, eight specified services — Circular No. 154/5/2012-ST, dated 28-3-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants

Reading Time 1 mins

It has been clarified that for invoices issued on or before 31st March 2012, the point of taxation shall continue to be governed by the Rule 7 as it stands till the said date. Thus in respect of invoices issued on or before 31st March 2012 the point of taxation shall be the date of payment.

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May 2012

Point of Taxation Rules — Clarification reg. individuals or proprietorships, partnerships, eight specified services — Circular No. 154/5/2012-ST, dated 28-3-2012.

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Point of Taxation Rules — Clarification reg. airline tickets — Circular No. 155/6/2012-ST, dated 9-4-2012.

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May 2012

Point of Taxation Rules — Clarification reg. individuals or proprietorships, partnerships, eight specified services — Circular No. 154/5/2012-ST, dated 28-3-2012.

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You May Also Like

[2012] 138 ITD 278 (Pune) Ramsukh Properties vs. DCIT A.Y. 2007-08 Dated: 25th July, 2012

Point of Taxation Rules — Clarification reg. airline tickets — Circular No. 155/6/2012-ST, dated 9-4-2012.