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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER IV  -  TIME AND VALUE OF SUPPLY

TaxGPT

Summarize Section 14 by TaxGPT in
  AA   |   Print

Section 14 - Change in rate of tax in respect of supply of goods or services.

14. Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, 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


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