Point of taxation

As per POT:
1) Invoice shd be raised within 14 days of completion of service or receipt of advance. HENCE UR BILL OF APRIL SHOULD BE RAISED BY 14 MAY & ur tax shd be paid by 5/6th june (Corporates) or the month folowning the end of quater(all other case)
BT
IF your contract is to provide service for the period april-june. then ur bill must be raised by 14th JULY & ST paid by 5/6 Aug or 5/6 oct.

2) It appears that ur contract was for June-aug & ur bill was raised in aug. there fore when u raise the bill it will have ST in it! Wen there are partial pmts they are considered to be proportionate inclusive of tax.

if invoice is not issued with in 14 days then ?

Then the POT shall be date of completion of provision of service.

Regards,

period of service- 1.4.13 - 30.4.13
invoice date should be 14th may or before otherwise the date of POT will be 30th april.