Swacha bharat cess charge

This notification regarding SBC has come into force from the 15th day of November, 2015. In my view you have to only see services provided after the said date in the notification. You  have to be clear wheather the service is provided after or before the date then calculate cess on that amount. This is not the way

Thanks and Regards,

Dyuthi.C.S

We have to see point of taxation rule....right...then only service providing date is not relevant....as per 12 nov 15 notification of govt...it has been clarified that we have follow Point Of Taxation rule...

Hi Bikram

The best practive would be to divide the bill into 2 half one till 15th Nov and one till the end of the month and charge swachabharat cess on the later half.

Regards

Ronak Kothari

ASRK & Associates