Change in abatement rates under reverse charge mechanism

Accoring to Point of Taxation Rules, If the Provision of Service was completed on or before 1-4-15, then 75% rcm would be applicable.

and if the provision of service was completed after 1-4-15, then 100% rcm would be applicable.

Suppose for example, your

Date of provision                     Date of Invoice               Date of Payment           RCM

1-3-15                                         28-3-15                           2-4-15                            75%

4-4-15                                         28-3-15                            2-4-15                          100%

hope your doubt is clear now.