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An order placed before a GST rate change does not, by itself, fix the tax rate. For a supply that crosses the change’s effective date, section 14 of India’s CGST Act uses the supply date together with the invoice and payment dates to determine the time of supply. First confirm the applicable rate notification and its effective date for the specific goods or services; then apply the relevant section 14 timing rule. An advance may affect the result, but it does not automatically lock in the earlier rate.
What determines the GST rate when an order crosses a change date?
Use the date the supply is treated as taking place, not simply the date a customer placed an order, accepted a quotation, or signed a contract. Section 14 of the Central Goods and Services Tax Act, 2017 (CGST Act) sets out a special time-of-supply test when the rate of tax on goods, services, or both changes. It applies notwithstanding the ordinary time-of-supply rules in sections 12 and 13.
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For this purpose, let C mean the effective date of the rate change for the particular supply. Establish whether the supply occurred before or after C, then compare the invoice issue date and payment receipt date with C. The applicable rate follows the resulting time-of-supply date, subject to the relevant rate notification and any conditions it contains. The order date is not a separate trigger in section 14.
The rate itself cannot be determined from the timing rule alone. It depends on the correct classification of the goods or services and the notification governing that supply. The CGST Act supplies the timing framework; it does not establish one universal old rate, new rate, or effective date for all transactions.
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Use the section 14 table to find the time of supply
Once you have confirmed C and when the supply occurred, select the row matching the invoice and payment facts. “Before” and “after” below refer to C. “Earlier of” means whichever of the invoice issue date or payment receipt date occurred first.
| When the supply occurs | Invoice and payment timing | Time of supply under section 14 |
|---|---|---|
| Before C | Both invoice and payment are after C | Earlier of payment receipt or invoice issue |
| Before C | Invoice before C; payment after C | Invoice issue date |
| Before C | Payment before C; invoice after C | Payment receipt date |
| After C | Payment after C; invoice before C | Payment receipt date |
| After C | Invoice and payment before C | Earlier of payment receipt or invoice issue |
| After C | Invoice after C; payment before C | Invoice issue date |
This is a statutory timing test, not a shortcut based on which document looks most recent. In particular, an invoice issued after C does not always mean the new rate applies, and an advance paid before C does not always mean the old rate applies. Which row controls depends on both the supply timing and the other two dates.
After identifying the time-of-supply date in the selected row, compare it with C. If that date falls before C, apply the rate in force before the change, subject to the applicable notification. If it falls after C, apply the rate effective from C, again subject to the notification and its conditions. The table identifies the statutory timing point; it does not replace the work of confirming the classification or rate.
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Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →The six combinations matter because the invoice and payment do not always point to the same side of C. For example, where a supply took place before C but the invoice was issued before C and payment came later, the invoice date is the time of supply. Where that same supply was paid before C but invoiced later, the payment receipt date controls. Conversely, for a supply after C with payment after C but an invoice before C, section 14 selects payment receipt; where both invoice and payment were before C, it selects whichever came first. Apply the rule to the actual dates rather than choosing the date that seems most closely connected to delivery.
Keep “invoice issue” and “payment receipt” distinct in your working papers. The former is the issue date of the relevant invoice. For the latter, section 14 generally uses the earlier of the date the payment is entered in the supplier’s books and the date it is credited to the supplier’s bank account, subject to the four-working-day proviso. A customer’s transfer instruction or remittance advice is not, by itself, one of those recorded receipt events.
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How to review an existing order step by step
- Identify the supply and its tax classification. Confirm what is actually being supplied, the relevant goods or services classification, and whether the transaction is treated as a supply of goods, services, or both. Do not select a rate using a broad product description if the notification has narrower categories or conditions.
- Find the applicable rate notification and effective date. Check the current notification for that specific supply and identify its effective date, C. A headline announcing a change may not establish the rate for every classification or transaction. Record the notification and any condition relevant to the supply.
- Determine when the supply took place. Establish whether it occurred before or after C using the facts and applicable rules for that transaction. Do not substitute the purchase-order acceptance, quotation, or contract date for this assessment.
- Record the invoice event. Use the date the invoice was issued and preserve the invoice. For services, check the applicable invoice-timing rule as well as section 14; a deadline for issuing an invoice is not a substitute for the rate-change test.
- Establish the payment receipt date. Section 14 generally treats payment as received on the earlier of the date it is entered in the supplier’s books and the date it is credited to the supplier’s bank account. Apply the section’s four-working-day proviso where its condition is met, and retain evidence of both dates rather than relying on an order screen or remittance message alone.
- Select the matching row in the table. Use the supply timing, invoice date, and payment receipt date together. Where these events straddle C, do not infer the outcome from the fact that the customer ordered or paid before the change.
- Check the tax document and return consequences. Review what was invoiced or collected, whether a receipt or refund voucher is required, and whether a credit note or debit note is legally appropriate. Before changing a filed return or issuing an adjustment document, confirm the current statutory conditions and the transaction record.
For a large order, make the timing analysis at the level the underlying supply and payments require. An order may include more than one item, delivery, milestone, or part-payment. If the applicable rules treat portions separately, assigning one rate to the whole contract merely because it has one order number can obscure the relevant facts.
A useful review worksheet has one line for each relevant supply or portion and columns for the classification, notification and C, supply timing, invoice issue date, payment receipt date, selected section 14 row, and resulting time of supply. For each payment, note both book-entry and bank-credit evidence so the receipt date can be checked. This makes it easier to see whether a single order actually contains different timing patterns rather than forcing every line into one conclusion.
How advances, part-payments, and deposits affect the result
First distinguish a payment that is consideration for a supply from a deposit that remains unapplied. CBIC’s sectoral FAQ explains that a deposit relating to a supply is not treated as payment unless the supplier applies it as consideration. The label used in a contract or accounting system is not enough on its own: document what the amount is for and whether it has actually been applied to the supply.
For an actual payment, identify how much of the supply it covers and when it was received under section 14’s payment-date test. Apply the relevant row to those facts. If the customer paid only part of the amount before C, do not assume that the whole supply has been paid for or that the advance decides the rate for every portion. Check the applicable timing provisions for the supply category and the extent covered by the relevant payment or invoice.
The ordinary rules differ by context. The CGST Act’s section 13 service rule, for example, states that a supply is deemed made to the extent covered by an invoice or payment. That should not be generalized to every goods transaction or other category. CBIC’s sectoral FAQ describes a goods example under section 12(2) in which an advance can trigger GST before the invoice; the applicable provision and any relevant amendments still need to be checked for the actual transaction.
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CBIC’s GST FAQ also gives a historical section 14 illustration involving a rate increase effective 1 June 2017: goods supplied and invoiced after that date were subject to the new 20% rate even though the full advance had been received in April 2017. The illustration shows why an advance should not be treated as an automatic old-rate lock. Its 20% figure is a historical example, not a current rate or a universal result for all supplies.
For each advance or part-payment, capture the amount, the supply it relates to, its receipt date, the supplier’s book-entry and bank-credit dates, and whether it is consideration or an unapplied deposit. Also record how much of the supply it covers and which receipt voucher or invoice was issued. If an amount is initially a deposit and is later applied, preserve when and how that application occurred.
When there are multiple payments, do not collapse them into a single “advance date” without checking their allocations and receipt dates. A part-payment can be relevant to the timing analysis even when the balance is paid later; the documents should show which supply or portion it covers. The cited Act provisions do not support treating every deposit, payment, or supply category identically, so unresolved classification or allocation questions should be checked against the applicable rule rather than answered by a blanket policy.
Invoices, vouchers, and records to keep
The CGST Act requires a registered person receiving an advance to issue a receipt voucher. It also provides for a refund voucher when no supply is made and no tax invoice is issued in pursuance of that receipt voucher. The Act’s credit-note provisions apply in specified circumstances, and a debit note is required when the invoiced taxable value or tax is less than the amount payable. These are not interchangeable correction tools: confirm the relevant conditions before issuing one or changing a return.
CBIC’s invoice rules state that a taxable service invoice is generally due within 30 days from the date of service. The page also identifies 45-day exceptions for insurers, banks, financial institutions including non-banking financial companies, and stated special circumstances. Check the precise current rule and the supplier’s applicable exception; do not assume every service has the same deadline.
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Keep a transaction file that allows someone else to reproduce the timing decision. A practical file includes:
- The rate notification, its effective date, and the classification basis used.
- The order or contract, plus evidence of delivery or service completion and any relevant milestones.
- The tax invoice and its issue date.
- Advance and part-payment records, including receipt vouchers and evidence of the purpose and allocation of each amount.
- The supplier’s book-entry date and bank-credit evidence for payments.
- Any refund voucher, credit note, or debit note, together with the reason for issuing it.
- The related return treatment and the documents supporting any reported adjustment.
This file is a practical recordkeeping approach, not a separately prescribed statutory checklist. It helps substantiate the facts section 14 and the invoicing provisions make relevant.
When reviewing a proposed correction, trace it back to the original order, supply evidence, invoice, payment allocation, and the section 14 row used. A credit note, debit note, refund voucher, or amended return should have a clear factual and statutory basis. A mismatch between the invoice, payment records, and voucher trail can make it difficult to explain why a particular rate or correction was used, even where the original timing analysis was sound.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common mistakes and how to avoid them
- Using only the order date. An order placed before C does not independently select the old rate. Reconstruct supply, invoice, and payment timing instead.
- Assuming a pre-change advance always locks the old rate. Select the row for the actual supply timing and invoice/payment combination. A historical CBIC example itself illustrates a case where a full advance did not produce that outcome.
- Applying the new rate to every invoice issued after C. For some combinations, section 14 makes the relevant time of supply the earlier payment receipt or invoice issue, or the payment receipt date. Use the table rather than the invoice date in isolation.
- Calling every deposit a payment—or every payment a deposit. Determine whether the amount has been applied as consideration and retain evidence of its treatment.
- Using the bank statement date without checking the books and proviso. Compare the supplier’s book-entry and bank-credit dates and assess the four-working-day proviso where relevant.
- Applying a goods rule to services, or vice versa. Ordinary time-of-supply rules can differ by category. Section 14 governs the rate-change timing test, but the correct supply classification and applicable provisions still matter.
- Correcting the tax document without checking statutory conditions. Receipt, refund, credit, and debit documents serve different functions. Confirm the legal basis before adjusting invoices, vouchers, or filed returns.
- Applying one result to a mixed or staged order without examining its parts. Review the actual supplies, milestones, and payment allocations. A single contract number does not establish that every portion has the same timing facts.
What this timing test does not decide
Section 14 helps determine the time of supply when the tax rate changes; it does not, on its own, answer every tax question about a transaction. The applicable classification, rate notification and conditions, CGST/SGST versus IGST treatment, and any special transitional provision depend on the supply and current law. Special or reverse-charge treatment may also require checking the relevant provisions rather than assuming an ordinary forward-charge result.
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This is a general India CGST explanation, not a determination of a particular business’s liability. The official CBIC-hosted CGST Act, invoice rules, and FAQs provide the statutory framework and examples described here; the FAQ example dates from 2017 and should not be mistaken for current rate guidance. For an actual order spanning a rate change, verify the current notification and legal text against the transaction’s documents before billing, adjusting tax, or amending return treatment.
Frequently Asked Questions
An order was placed before the GST rate change but delivered afterward. Which rate applies?
The order date alone does not decide the rate. Confirm when the supply took place in relation to the effective date, then apply the matching section 14 combination of supply, invoice, and payment timing. The resulting time-of-supply date points to the rate in force before or after the change, subject to the specific notification and its conditions.
Does an advance payment lock in the old GST rate?
Not automatically. First determine whether the amount is consideration or an unapplied deposit, establish its receipt date under section 14, and identify the supply timing and invoice date. The statutory row for those facts determines the time of supply; CBIC’s 2017 FAQ also illustrates a case where a full advance did not result in the old rate applying.
What if the invoice and payment fall on different sides of the rate-change date?
Use the section 14 table rather than choosing either date in isolation. The result depends on whether the supply was before or after the change and on which event occurred before or after it. In some combinations the invoice date controls; in others the payment receipt date or the earlier of invoice and payment controls.
When is a payment treated as received for this test?
Section 14 generally uses the earlier of the date the payment is entered in the supplier’s books and the date it is credited to the supplier’s bank account, subject to the section’s four-working-day proviso. Keep evidence of both events and assess whether the proviso applies.
Is a deposit the same as an advance for GST purposes?
Not necessarily. CBIC guidance distinguishes an unapplied deposit from consideration: a deposit is not treated as payment unless the supplier applies it as consideration. Document the purpose, allocation, and any later application instead of relying only on the accounting or contract label.
What documents should we keep for an order crossing a rate change?
Keep the applicable rate notification and classification basis, order or contract, evidence of delivery or service completion, invoice, payment and bank-credit records, supplier book-entry dates, and relevant receipt or refund vouchers. Preserve any credit or debit note and supporting return treatment so the timing decision can be reproduced.
Can we use a credit note or amend a filed return if we used the wrong rate?
Possibly, but the correct document and return treatment depend on the facts and statutory conditions. Credit notes, debit notes, receipt vouchers, and refund vouchers serve different purposes. Verify the applicable provisions and transaction record before issuing an adjustment document or changing a filed return.
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An order date or advance alone does not settle the GST rate when a transaction crosses a change date. Confirm the specific notification and effective date, establish whether the supply occurred before or after that date, and use section 14’s invoice-and-payment combinations to find the time of supply. Distinguish an applied payment from an unapplied deposit, retain evidence of payment receipt and supply timing, and verify the correct tax document before making an adjustment.
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