https://www.taxtmi.com/acts?id=26630 Time of supply on change of tax rate is set by priorities between invoice date and date of receipt of payment depending on whether supply occurred before or after the rate change: where both invoice and payment occur after the change, the earlier controls; invoice predating and payment following the change fixes invoice date; payment predating and invoice following fixes payment date. For supplies after the change, analogous priority rules apply. The date of receipt is the earlier of entry in supplier's books or bank credit, with a bank-credit timing proviso. en-us Wed, 21 Jun 2017 15:09:20 +0530 Sat, 08 Jul 2017 16:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26630 Time of supply on change of tax rate is set by priorities between invoice date and date of receipt of payment depending on whether supply occurred before or after the rate change: where both invoice and payment occur after the change, the earlier controls; invoice predating and payment following the change fixes invoice date; payment predating and invoice following fixes payment date. For supplies after the change, analogous priority rules apply. The date of receipt is the earlier of entry in supplier's books or bank credit, with a bank-credit timing proviso. Act-Rules GST - States Wed, 21 Jun 2017 15:09:20 +0530 https://www.taxtmi.com/acts?id=26630