POT Rules in Detail
Rule 3 POT in case of Continuous Supply of Service
Rule 3 Small payment received greater than Invoice amount by 1000
Rule 4 Change in Effective Rate of Tax
Rule 5 Point of Taxation for new service
Rule 7 Point of taxation in Case of reverse charge
Pot in Case of Change in Reverse Charge Liability (Rule 7) Amendment
POT in case of Services by Govt to Business Entities Amendment You are here
Rule 8 Determination of point of taxation in case of copyrights, etc
Rule 8A Point of taxation in other cases
Last updated at April 16, 2024 by Teachoo
In this case also Reverse charge is applicable
As per Rule 7 (From 13.04.2016)
POT in this case will be earlier of
