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<h1>Understanding Tax Rate Changes: Section 14 of CGST Act 2017 Explains Timing for Supply, Invoice, and Payment Events.</h1> The provisions for determining the time of supply in cases of tax rate changes under the CGST Act 2017 are outlined in Section 14. The applicable tax rate depends on three events: the date of supply, the date of invoice, and the date of payment receipt. If two of these events occur before the rate change, the old rate applies; if after, the new rate applies. Special procedures apply for suppliers of goods, requiring tax payment at invoice issuance. The date of payment receipt is crucial, especially if credited more than four days after a rate change. Examples illustrate these rules.
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