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Point of Taxation in case of GTA

This query is : Resolved 

02 January 2021 Dear All,

My query is, I being service recipient some transporter payment is made in advance before arrival/receipt of the Invoice for transportation, so then when will the liability of GST payment arrive, at the time of booking invoice or at the time of making payment please advice.

02 January 2021 The liability of GST payment under RCM is at the time of payment (advance)

02 January 2021 You have to make gst payment at the time of payment of advance.




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