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of <h1>Understanding Section 14: Time of Supply Rules for GST Rate Changes in Goods and Services</h1> Section 14 of the Goa Goods and Services Tax Act, 2017 addresses the determination of the time of supply when there is a change in the tax rate for goods or services. If the supply occurs before the rate change, the time of supply is based on the earlier of payment receipt or invoice issuance, with specific conditions. If the supply occurs after the rate change, similar rules apply. The date of payment receipt is considered the date of bank credit if credited more than four working days after the rate change. The 'date of receipt of payment' is defined as the earlier of book entry or bank credit.
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