07 March 2020
We charge GST on Labour contract under reverse charge when the supplier is not registered. Applicable rate is 18%.When does it came into effect? i.e What is it is applicability date?
07 March 2020
It will come into effect from the time of supply of services under Reverse Charge and time of supply, in this case, will be earlier of the followings :
Date of payment or 60 days from date of issue of invoice for services
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