Works contract

Which ever is Earlier

can you tell me in which rule it is mentioned ?

For your information, Point of taxation under reverse charge mechanism is date of payment to the service provider provided payment must happen within 6 months from the date of invoice otherwise point of taxation will be date of invoice. Invoice needs to be issued by the service provider within 30 days of completion of each event/service. If invoice is not issued within the specified time, point of taxation will be the date of completion of provision of service.

Please tell me the rule .

Agree with Madhu,

Rule 7 of Point of Taxation Rule, 2011(Amended)

It  has mentioned in Rule(7) of the sec-68..