GST e-Invoicing and time of supply provisions: Should they be in sync?
GST e-Invoicing and time of supply provisions: Should they be in sync? SECTIONS GST e-Invoicing and time of supply provisions: Should they be in sync?By Rahul Aggarwal, ET CONTRIBUTORS Last Updated: Apr 17, 2021, 01:25 PM IST Share Synopsis The concept of e-invoicing at this scale is new in the Indian indirect tax environment and its impact on regular commercial practices has just started to emerge. iStock An invoice must be issued on or before the undertaking of certain events viz. delivery of goods/provision of service. Over the past six months, we witnessed the gradual implementation of va...