The rate of GST on a service changes on 1 July. The service was supplied before 1 July, but both the invoice and the payment came after it. What is the time of supply under section 14 of the CGST…

Under section 14(a)(i) of the CGST Act, where the supply is made before the rate change but both the invoice and the payment come after it, the time of supply is the date of receipt of payment or the date of issue of the invoice, whichever is earlier. The later date is not the test, and the date of completing the service does not decide the matter under section 14, which looks only to the invoice and payment dates.