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9 Cards in this Set
- Front
- Back
- 3rd side (hint)
2A |
Date of entry in the books of account Or Date of credit in the bank statement Whichever is earlier |
Date of Receipt of Consideration / Payment |
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3 |
Date of invoice or Date of receipt of consideration Whichever is earlier
Conditions Rule 4A 14 days invoice
Else, Date of completion of service or Date of receipt of consideration Whichever is earlier
Advance Date of receipt of consideration is POT |
General Rule |
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3 Proviso |
i in case of continuous supply of service, the date of completion of each event which requires a service receiver to make any payment service provider, as specified in the contract shall be deemed to be the date of completion of provision of service
ii Excess contribution Service Provider can choose POT More than Rs 1000, POT of main receipt |
Excess consideration |
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4 |
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Effective rate of tax |
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5 |
Applicable only if DOI is not within 14 days of date of new service |
New levy |
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7 |
Date of payment |
Reverse charge mechanism |
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7 Proviso |
Date of invoice |
Change in effective rate of tax RCM |
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8 |
Date of invoice Or Date of receipt of consideration Whichever is earlier |
Temporary transfer of intellectual property rights |
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8A |
Best of judgement of Central Excise Officer |
Best Judgement Assessment |