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Change in rate of tax in respect of supply of goods or services.

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....oth, shall be determined in the following manner, namely:-- (a) in case the goods or services or both have been supplied before the change in rate of tax,-- (i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or (ii....

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Full Text of the Document

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....ime of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earlier; or (iii) where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice: Provided that the date of receipt of payment shall be the date of credit in the bank account if s....

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Change in rate of tax in respect of supply of goods or services.