https://www.taxtmi.com/acts?id=28006 Change in rate of tax determines the time of supply by comparing invoice issue date and payment receipt date. If supply occurred before the rate change, the earlier of invoice or payment (subject to specified ordering rules) governs; analogous sequencing rules apply where supply occurs after the rate change. A bank credit rule treats the date payment is credited to the supplier's account as the date of receipt if such credit occurs after four working days from the rate change. "Date of receipt of payment" means the earlier of book entry or bank credit. en-us Tue, 27 Jun 2017 11:47:38 +0530 Thu, 06 Jul 2017 11:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28006 Change in rate of tax determines the time of supply by comparing invoice issue date and payment receipt date. If supply occurred before the rate change, the earlier of invoice or payment (subject to specified ordering rules) governs; analogous sequencing rules apply where supply occurs after the rate change. A bank credit rule treats the date payment is credited to the supplier's account as the date of receipt if such credit occurs after four working days from the rate change. "Date of receipt of payment" means the earlier of book entry or bank credit. Act-Rules GST - States Tue, 27 Jun 2017 11:47:38 +0530 https://www.taxtmi.com/acts?id=28006