Point of Taxation Rules, 2011-Changes effect from Apr 1, 2012

Last updated: 16 March 2012

1. The time period for issuance of invoice is being increased to 30 days ordinarily and 45 days for banks and financial institutions (to reconcile with the business practice of issuing monthly statement). These changes are being provided in Rule 4A of Service Tax Rules and the time period so de

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