Point of taxation (POT) under GST means the point of time in which services are deemed to be provided or rendered. In simple words, the Point of Taxation (POT) is that point of time when the taxpayer is liable to pay CGST and SGST/UTGST to the government. This is why Point of Taxation (POT) completely depends upon the time of supply. Under GST, several provisions are related to the time of supply of services and in this article, we will discuss the same.
Source: mastersindia.co
