<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">An enterprise which participates, either directly or indirectly, through one or more intermediaries, in the management, or control or capital of the other enterprise is an associated enterprise. In the context of GST, associated enterprise is particularly relevant in the case of supply of services, where the supplier is located outside India. In such cases, the time of supply will be the earlier of date of entry in the books of account of the recipient of supply or the date of payment &ndash; thus, within &lsquo;associated enterprises&rsquo;, the levy under GST is attracted once such book entries are made even if no actual payment takes place or no invoice is issued.</span></span></p>