21 January 2014
Please calrify whether reverse charge would be applicable in following case-
We received advocate's service during period Apr'12 to june'12 vide bill dated 30.06.12. However bill booked in our accounts on 31.10.13 and payment made agst this bill on 07.12.13.
Would you please tell me related provision or section for reverse charge applicability.
because as far as reverse charge notification is concerned it is applicable with effect from 01.07.12. and in our case provision of service was completed on 30.06.12 (i.e. before 01.07.12). So, what base should be taken for our opinion that reverse charge is applicable.
CAclubindia
