https://www.taxtmi.com/acts?id=29410 Determination of the time of supply on a change in tax rate depends on whether the supply occurred before or after the change and on the sequence of invoice issuance and payment receipt. For supplies before the change, the tax point is the earlier of invoice date or payment receipt when both follow the change; otherwise invoice or payment dates govern as specified. For supplies after the change, similar rules apply based on which of invoice or payment precedes the change. The date of receipt of payment is the earlier of accounting entry or bank credit, with a specified rule for delayed bank credit. en-us Tue, 04 Jul 2017 14:59:13 +0530 Thu, 27 Jul 2017 16:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29410 Determination of the time of supply on a change in tax rate depends on whether the supply occurred before or after the change and on the sequence of invoice issuance and payment receipt. For supplies before the change, the tax point is the earlier of invoice date or payment receipt when both follow the change; otherwise invoice or payment dates govern as specified. For supplies after the change, similar rules apply based on which of invoice or payment precedes the change. The date of receipt of payment is the earlier of accounting entry or bank credit, with a specified rule for delayed bank credit. Act-Rules GST - States Tue, 04 Jul 2017 14:59:13 +0530 https://www.taxtmi.com/acts?id=29410