https://www.taxtmi.com/manuals?id=1916 Change in rate of tax fixes the time of supply by reference to three events: date of supply, date of invoice and date of receipt of payment; if any two events fall before the rate change the supply is treated as before the change, and if any two fall after it is treated as after the change. Suppliers of goods (other than composition dealers) remain subject to the invoice-time payment procedure; date of receipt is the earlier of bank credit or book entry, with bank credit bearing on timing only if it occurs beyond four working days after the rate change. en-us Wed, 18 Jan 2023 14:47:00 +0530 Wed, 11 Oct 2023 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1916 Change in rate of tax fixes the time of supply by reference to three events: date of supply, date of invoice and date of receipt of payment; if any two events fall before the rate change the supply is treated as before the change, and if any two fall after it is treated as after the change. Suppliers of goods (other than composition dealers) remain subject to the invoice-time payment procedure; date of receipt is the earlier of bank credit or book entry, with bank credit bearing on timing only if it occurs beyond four working days after the rate change. Manuals GST Wed, 18 Jan 2023 14:47:00 +0530 https://www.taxtmi.com/manuals?id=1916