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of <h1>Understanding Section 14: Determining Time of Supply During Tax Rate Changes Under Puducherry GST Act 2017</h1> Section 14 of the Puducherry 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 the supply occurs before the tax rate change, the time of supply is based on the earlier of payment receipt or invoice issuance, with variations depending on the sequence of these events. When the supply occurs after the tax rate change, similar rules apply. The date of payment receipt is defined as the earlier of its entry in the supplier's books or bank account credit, with specific provisions for delayed bank credits.
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