Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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 Rules for Supply Under Tax Rate Changes in Madhya Pradesh GST Act 2017</h1> Section 14 of the Madhya Pradesh Goods and Services Tax Act, 2017, addresses how to determine 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 earliest of the invoice date or payment receipt. If supplied after the rate change, the time of supply depends on the timing of invoice issuance and payment receipt. The date of payment is considered when entered in the supplier's books or credited to their bank account, whichever is earlier, with specific provisions for bank credits occurring after four working days.
TaxTMI 
TaxTMI 
