Time of supply in reverse charge when service received from Associated Enterprise outside India :
In case of supply by ‘associated enterprises’, where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier – second proviso to section 13(3) of CGST Act.
“Associated enterprise” shall have the meaning assigned to it in section 92A of the Income Tax Act, 1961.
In case the associated enterprise is situated in India, no separate provision has been made as normal provisions of time of supply apply.