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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter IV TIME AND VALUE OF SUPPLY This
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Section 14 - Change in rate of tax in respect of supply of goods or services. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... Change in rate of tax in respect of supply of goods or services. 14. Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the following manner, namely:- (a) in case the goods or services or both have been supplied before the change in rate of tax,- (i) where the invoice for the same has been issued and the payment is also received after the change in rate of t .....

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Section 14 - Change in rate of tax in respect of supply of goods or services. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... ichever is earlier; or (iii) where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice: Provided that the date of receipt of payment shall be the date of credit in the bank account if such credit in the bank account is after four working days from the date of change in the rate of tax. Explanation.-For the purposes of this section, “the date of receipt of payment&r .....

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Section 14 - Change in rate of tax in respect of supply of goods or services. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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