https://www.taxtmi.com/acts?id=25775 Change in tax rate determines the time of supply based on invoice and payment sequencing: for supplies before the change, earlier of payment receipt or invoice date governs when both occur after the change, invoice date governs if issued before and payment after, and payment date governs if received before and invoice after; for supplies after the change, payment date governs if payment is after and invoice before, earlier of payment or invoice date governs if both before, and invoice date governs if invoice after and payment before. The provision also treats bank credit after four working days as the date of receipt, and defines date of receipt as earlier of book entry or bank credit. en-us Sat, 17 Jun 2017 11:12:52 +0530 Fri, 28 Jul 2017 14:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25775 Change in tax rate determines the time of supply based on invoice and payment sequencing: for supplies before the change, earlier of payment receipt or invoice date governs when both occur after the change, invoice date governs if issued before and payment after, and payment date governs if received before and invoice after; for supplies after the change, payment date governs if payment is after and invoice before, earlier of payment or invoice date governs if both before, and invoice date governs if invoice after and payment before. The provision also treats bank credit after four working days as the date of receipt, and defines date of receipt as earlier of book entry or bank credit. Act-Rules GST - States Sat, 17 Jun 2017 11:12:52 +0530 https://www.taxtmi.com/acts?id=25775