https://www.taxtmi.com/forum/issue?id=115754 Where services remained uncompleted at the GST rate cut-off and were completed thereafter, Section 14(b) of the CGST Act applies: it treats such spillover supplies as supplied after the change in rate, thereby subjecting them to the post-change rate and allocating tax liability to the time of supply when performance was completed. en-us Mon, 09 Dec 2019 12:13:59 +0530 Thu, 23 Jan 2025 15:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115754 Where services remained uncompleted at the GST rate cut-off and were completed thereafter, Section 14(b) of the CGST Act applies: it treats such spillover supplies as supplied after the change in rate, thereby subjecting them to the post-change rate and allocating tax liability to the time of supply when performance was completed. Discussion-Forum GST Mon, 09 Dec 2019 12:13:59 +0530 https://www.taxtmi.com/forum/issue?id=115754