Q: Sir, what will be the tax treatment of the bills on which service tax was not paid till 30.06.17 due to non receipt of payment.
If according to Point of Taxation Rules, 2011 the point of taxation falls before the appointed date, it will be governed by Service Tax provsions as provided vide Section 142 (11) (b) of CGST Act.
[ Reply on 05.06.2017 at 2.11 am as per Twitter Account of Govt of India for GST queries of Taxpayers ]
