TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding Section 14: Timing of Supply in Tax Rate Changes Under West Bengal GST Act 2017</h1> Section 14 of the West Bengal 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 goods or services are supplied before the rate change, the time of supply depends on when the invoice is issued and payment is received. If supplied after the rate change, the timing also considers the issuance of the invoice and receipt of payment. The date of payment is defined as the earlier of the date it is recorded in the supplier's books or credited to their bank account.
TaxTMI 
TaxTMI 
