Avinash Kumar

Published on 14 Nov 2025

@avinashkumar

Time of Supply for AE & Import of Services (GST Guide)

Understand GST time of supply for associated enterprises and import of services. Simple diagrams, rules, and examples for AE-based RCM under Section 13(3).

Avinash Kumar

Published on 14 Nov 2025

@avinashkumar

Time of Supply for Continuous Services & HAM Model

Understand GST time of supply for continuous services and HAM model. Latest circular explained with simple examples and milestone-based rules.

Avinash Kumar

Published on 14 Nov 2025

@avinashkumar

Reverse Charge Mechanism for Services – Time of Supply

Understand GST reverse charge for services with clear rules and examples. Learn how to determine time of supply under Section 13(3) with illustrations.

Avinash Kumar

Published on 13 Nov 2025

@avinashkumar

Time of Supply of Services under GST – Complete Analysis

Learn how to determine the time of supply for services under GST. Includes forward and reverse charge rules with clear examples and timelines.

Avinash Kumar

Published on 13 Nov 2025

@avinashkumar

Time of Supply for Vouchers & Residual Cases under GST

Understand GST rules for vouchers and residual cases under Section 12. Learn how time of supply is determined with clear ICAI-based examples.