Is Swachha Bharat Cess applicable under RCM if invoice is dated 05.11.2015 but was received in december 2015.
Does it make a difference if service is completed or not or is on continous basis.
Thanks & Regards,
Amruta
If the payment made after 15th Nov 2015, then you will have to pay tax including swach bharat irrespective of the completion of service and invoice date as per Rule 7 of POT Rules, 2011.