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of <h1>Understanding Time of Supply in Tax Rate Changes: Insights from Section 14 of UP GST Act 2017</h1> Section 14 of the Uttar Pradesh 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 tax rate change, the time of supply is determined by the date of payment or invoice issuance, depending on their sequence. If supplied after the change, the time of supply is similarly based on the timing of payment and invoice issuance. The date of payment is considered as the date it is credited to the supplier's bank account or recorded in their books, whichever is earlier.
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