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of <h1>Understanding Time of Supply Under Section 14 of Assam GST Act, 2017: Impact of Tax Rate Changes on Invoices and Payments.</h1> Section 14 of the Assam Goods and Services Tax Act, 2017, outlines the determination of the time of supply when there is a change in the tax rate for goods or services. If goods or services are supplied before the tax rate change, the time of supply depends on the timing of invoice issuance and payment receipt. If supplied after the tax rate change, similar rules apply. The date of receipt of payment is considered the date of credit in the supplier's bank account if credited more than four working days after the tax rate change. The 'date of receipt of payment' is defined as the earlier of the entry in the supplier's books or bank account credit.
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