Point of taxation will be the payment date or first day after three months from the date of invoice
whichever is earlier (changes take place on invoice issued after 01.10.2014)
However where invoice was issued prior to 01.10.2014 but payment has not been made in that
case point of taxation shall be :
1. If payment is made within six months of the date of invoice, the date of payment
2. If payment is not made within six months, be determining as per the provision of Rule 7.