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Is gst applicable on billing or on receipt basis?

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Querist : Anonymous (Querist)
18 September 2017 Is GST applicable on Billing basis or on receipt basis for Professionals. Bill raised for August 2017 but not yet received by professional, is GST has to pay by 20/09/2017.

18 September 2017 It is on billing basis.....

18 September 2017 GST applicable on Billing basis and not on receipt basis for Professionals. GST has to be paid by 20th Sep.






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