https://www.taxtmi.com/article/detailed?id=10690 Change in rate of tax overrides general time of supply rules and prescribes that, depending on whether supply occurred before or after a rate change, the time of supply is determined by a hierarchy of invoice date, receipt of payment, and bank credit. A proviso makes bank credit the date of receipt if credited more than four working days after the rate change, and an explanation defines date of receipt as the earlier of book entry or bank credit. en-us Thu, 15 Sep 2022 07:53:04 +0530 Thu, 15 Sep 2022 07:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10690 Change in rate of tax overrides general time of supply rules and prescribes that, depending on whether supply occurred before or after a rate change, the time of supply is determined by a hierarchy of invoice date, receipt of payment, and bank credit. A proviso makes bank credit the date of receipt if credited more than four working days after the rate change, and an explanation defines date of receipt as the earlier of book entry or bank credit. Articles Goods and Services Tax - GST Thu, 15 Sep 2022 07:53:04 +0530 https://www.taxtmi.com/article/detailed?id=10690