https://www.taxtmi.com/acts?id=25429 Change in the rate of tax determines the time of supply. If supply occurs before the rate change, time of supply is the earlier of invoice or payment when both follow the change, the invoice date where invoice precedes but payment follows, and the payment date where payment precedes but invoice follows. If supply occurs after the rate change, time of supply is the payment date where payment follows but invoice precedes, the earlier of invoice or payment where both precede, and the invoice date where invoice follows but payment precedes. Payment date is the earlier of book entry or bank credit; bank credit counts after four working days. en-us Mon, 12 Jun 2017 10:54:37 +0530 Wed, 28 Jun 2017 13:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25429 Change in the rate of tax determines the time of supply. If supply occurs before the rate change, time of supply is the earlier of invoice or payment when both follow the change, the invoice date where invoice precedes but payment follows, and the payment date where payment precedes but invoice follows. If supply occurs after the rate change, time of supply is the payment date where payment follows but invoice precedes, the earlier of invoice or payment where both precede, and the invoice date where invoice follows but payment precedes. Payment date is the earlier of book entry or bank credit; bank credit counts after four working days. Act-Rules GST - States Mon, 12 Jun 2017 10:54:37 +0530 https://www.taxtmi.com/acts?id=25429