Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Understanding Section 14: Timing of Supply for Tax Rate Changes in Tamil Nadu GST Act 2017 Explained</h1> Section 14 of the Tamil Nadu 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 is based on the earlier of the invoice issuance or payment receipt. If supplied after the rate change, it depends on the timing of payment and invoice issuance. The date of payment receipt is considered the date entered in the supplier's books or credited to their bank account, whichever comes first.