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of <h1>Understanding Section 14: Time of Supply Rules for Tax Rate Changes in Goods and Services Tax Act 2017</h1> Section 14 of the Delhi Goods and Services Tax Act, 2017, addresses the time of supply when there is a change in the tax rate for goods or services. It outlines specific scenarios to determine the time of supply based on the timing of invoice issuance and payment receipt relative to the tax rate change. If goods or services are supplied before the rate change, the time of supply depends on whether the invoice or payment occurs first. If supplied after the 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.
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