[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
No. 13/2014 - Service Tax
New Delhi, the 11th July, 2014
G.S.R. ….(E).- In exercise of the powers conferred by clause (a) and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Point of Taxation Rules, 2011, namely:—
1. (1) These rules may be called the Point of Taxation (Amendment) Rules, 2014.
(2) They shall come into force on the 1st day of October, 2014.
2. In the Point of Taxation Rules, 2011,–
(a) in rule 7,–
(i) for the words ?contained in these rules? the words and figures ?contained in rules 3,4, or 8? shall be substituted;
(ii) for the first proviso, the following proviso shall be substituted, namely:- ?
“Provided that where the payment is not made within a period of three months of the date of invoice, the point of taxation shall be the date immediately following the said period of three months:”;