TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Change in rate of tax determines time of supply based on invoice date or payment receipt, with specified permutations.</h1> Change in the rate of tax determines the time of supply by reference to invoice issue and receipt of payment, with different rules where supply occurred before or after the rate change. If supply was before the change, time of supply is set by combinations of invoice date and payment date as specified; if supply was after the change, analogous permutations decide the time of supply. The date of receipt of payment is the earlier of book entry or bank credit, and bank credit after four working days from the rate change is treated as the date of receipt.
TaxTMI 
TaxTMI 
