An order date does not decide which GST rate applies. For India’s GST, the result generally turns on the supply date, invoice date and payment-receipt date under Section 14 of the Central Goods and Services Tax Act (CGST Act). First confirm the effective date and rate in the notification covering your goods or service, then apply the timing combination that matches your transaction.
The framework below explains the statutory timing test. It does not assign a numeric rate to any product or service: rates and effective dates come from the relevant notification and may change after the consolidated CGST Act PDF dated 31 August 2021.
As an Amazon Associate I earn from qualifying purchases.
The rule in one sentence
Placing an order before a GST change is only one fact. The applicable rate is determined by the “time of supply” rules in Section 14, which compare whether the supply happened before or after the change with when the invoice was issued and when payment was received.
That means two customers who ordered on the same day can have different GST outcomes if their supplies, invoices or payments were completed at different times. Do not use an order confirmation, purchase-order date or advance quotation as a substitute for the three statutory dates.
#1 Best Overall
- Compact & Portable Design: This Small Excel, Word, PowerPoint, & Windows Cheat Sheet Mouse Pad measures 11.8" x 9.8", offering a portable mouse pad. Its compact size fits in bags or laptop cases, suitable for professionals, students, or travelers.
- Multi-Software Shortcut Guide: Featuring essential shortcut keys for Excel, Word, PowerPoint, & Windows, this small mouse pad provides a quick reference for frequently used shortcuts, offering a reference designed to support workflow efficiency
- Smooth & Precise Surface: The finely-textured surface ensures precise mouse control, allowing for smooth and accurate movement during work or gaming sessions.
- Durable & Non-Slip Design: This Multi-Software Shortcut Mouse Pad features stitched edges to reduce fraying. The non-slip rubber base helps keep it securely in place, and the water-resistant fabric allows for easier maintenance.
- Clear Print Quality: Displays high-resolution printing intended to remain legible through regular use and cleaning
The practical question is not simply, “When did the customer order?” It is, “Did the supply take place before or after the rate became effective, and where did the invoice and payment fall in relation to that date?” Section 14 provides a separate three-row matrix for each supply position. Applying the wrong matrix can reverse the result even when the invoice and payment dates are identical.
What you must establish before applying Section 14
- Effective date: Find the date on which the rate notification takes effect for the specific goods or service. The general timing rule cannot tell you the rate or replace that notification.
- Supply date: Decide whether the goods or services were supplied before or after the effective date. This is a separate question from when the customer placed the order.
- Invoice date: Record the date the supplier actually issued the invoice relevant to the supply.
- Payment-receipt date: Apply the statutory definition rather than using the date a customer clicked “pay” or initiated a bank transfer.
For the general definition in Section 14, payment is received on 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. A separate proviso addresses a bank credit occurring more than four working days after the rate-change date; that proviso applies only to the statutory combinations it specifies.
Write these dates down in one chronology before selecting a rate. A reliable file normally includes the notification, order record, delivery or service-completion evidence, tax invoice, ledger entry and bank statement. If any date is only an estimate, mark the uncertainty instead of choosing a convenient date.
Quick wins for a faster PC:
Repair Windows errors before they cause bigger problemsFix Now →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Section 14 timing matrix when the supply occurred before the rate change
Use this table when the goods or services were supplied before the new rate became effective. “Time of supply” is the date used to determine the applicable rate under the rate-change provision.
| Invoice | Payment | Time of supply |
|---|---|---|
| After the change | After the change | The earlier of the payment-receipt date and the invoice date |
| Before the change | After the change | The invoice date |
| After the change | Before the change | The payment-receipt date |
The supply date remains the starting condition for this branch. Once it is established, the invoice-and-payment combination determines the time of supply; the order date does not enter the matrix.
Notice that the table does not say that every pre-change supply automatically receives the old rate. If both the invoice and payment occur after the change, the resulting time of supply is also after the change, because the earlier of those two later dates is still later than the effective date. Conversely, a pre-change supply with either an earlier invoice or earlier payment can produce a pre-change time of supply, depending on the row.
Example: both invoice and payment follow the change
Assume a rate becomes effective on 1 October. A service was supplied on 28 September, the invoice was issued on 3 October and payment reached the supplier on 7 October. Both invoice and payment are after the change, so the time of supply is 3 October, the earlier of those two dates.
Example: invoice before, payment after
A good was supplied on 28 September, invoiced on 30 September and paid on 5 October. Because the invoice predates the change while payment follows it, the invoice date is the time of supply.
Example: payment before, invoice after
A customer paid on 29 September for a supply completed on 30 September, and the invoice was issued on 4 October. In this combination, the payment-receipt date is the time of supply.
Rank #2
- [MULTIFUNCTIONAL]You'll get 2 pieces computer monitor memo boards that you can stick on the left and right edges of your monitor, and they're the perfect office desk organizers and accessories. Computer monitor side panels desktop organizer are suitable for home work or office,bringing convenience. Desktop memo is used to organize meeting memos, important messages, business cards, planning notes.Paste on the message board to keep track of important things and to-do items to prevent forgetting.
- [🌟HIGHLY QUALITY] The material of computer screen side note holder is transparent acrylic. Durable, simple, stylish, light weight, easy to use, not easy to fall off or break. This cute office supplies for women desk can be used for a long time. This computer desk accessories is waterproof and dirt resistance, and look simple and stylish. The transparent acrylic sticky note holder as cubicle accessories is easy to notice the context of your sticky notes.
- [📋Easy to use] Office must haves cool office gadgets for desk ready to tear, easy to install and remove, not easy to leave traces. You only need to peel off the protective film on the surface of the computer side board memo, wipe off the dust on the edge of the computer monitor, and then stick the desk essentials for women office on the right or left side of the tape, and you're done. A perfect gift for your colleagues, friends or classmates and family members or relatives
- [🏢MULTI-SCENE USE] This desk supplies computer memo board can be applied to home and office, clear your office decor for women, suitable for most computer monitors, screens and cabinets, you can put it where you think, this cute office decor serve as a reminder. Stick on the computer side. It’s a good office gadgets can remind work improve office productivity. Pasted cabinets, dressers, refrigerators, walls, etc as cubicle accessories. To make life more orderly.
- [💌NOTE] The adhesive force of the computer sticky note holder is very strong. It can not be directly pasted on the computer screen. It should pasted on the black edge of the screen. Narrow edge not recommended!!! If you are not satisfied with your purchase, or if the product is damaged or broken in transit, please let us know immediately. We will promptly solve your problem.
Section 14 timing matrix when the supply occurred after the rate change
Use the separate branch below when the supply happened after the effective date. The same invoice and payment facts produce different statutory results because the supply is on the other side of the change.
| Invoice | Payment | Time of supply |
|---|---|---|
| Before the change | After the change | The payment-receipt date |
| Before the change | Before the change | The earlier of the payment-receipt date and the invoice date |
| After the change | Before the change | The invoice date |
This is why a supplier should not copy the pre-change-supply answer into a post-change delivery. First classify the supply, then read across the matching table. The invoice and payment labels are relative to the effective date, not to the order date or the date on which a customer expected delivery.
Recommended Free Tools
Example: invoice before, payment after
Suppose the rate changes on 1 October, the goods are supplied on 3 October, the invoice was issued on 29 September and payment was received on 6 October. For a post-change supply with an earlier invoice and later payment, the payment-receipt date is the time of supply.
Example: invoice and payment both before
Goods supplied on 3 October were invoiced on 28 September and paid on 30 September. Both invoice and payment precede the change, so the time of supply is whichever of those two dates is earlier.
Example: payment before, invoice after
For a supply made on 3 October, payment received on 29 September and an invoice issued on 4 October, the invoice date is the time of supply.
Reading the two tables together
The six combinations are easier to apply when treated as a decision tree. Begin with the supply: before the change means use the first table; after the change means use the second. Next classify the invoice as before or after the effective date and do the same for payment. Only then select the row.
The Tool Desk
Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →There is no seventh “order placed before the change” category. An early order can lead to a pre-change supply, a post-change supply, or a transaction whose timing is split across the effective date. The statutory result follows the documented events, not the commercial expectation that an old quotation should remain valid.
Where invoice and payment fall on the same side of the change, check whether the row calls for the earlier date. Where they fall on opposite sides, the table expressly identifies either invoice or payment as the time of supply. This prevents an informal rule such as “always use the invoice” or “always use the delivery date.”
How the four-working-day bank-credit proviso fits
Section 14 includes a specific proviso for cases in which a payment is credited to the supplier’s bank account more than four working days after the rate-change date. Where one of the combinations covered by that proviso applies, the bank-credit date is used as directed by the provision.
Rank #3
- Stay Organized with Ease: Our To Do List Notepad provides multiple sections with plenty of space to jot down all of your important tasks.A versatile office supply perfect for daily task management, helping you keep track of everything that needs to be done and prioritize effectively.
- Achieve Your Productivity Goals: Begin each day on a positive note, reminding you of your potential, strength, and the significance of staying focused on your goals. Our Daily Checklist Notepad is the ultimate tool to streamline your daily planning and elevate your productivity. With a clear and concise overview of your tasks, you can effortlessly prioritize what truly matters and make consistent strides towards achieving your goals.
- Reliable and Stylish: Our to do list planner combines functionality with durability. With a transparent PP cover, the inner pages are well-protected from dirt and wear. Additionally, the back cover is crafted with thick paperboard, offering a stable surface for your writing needs. Each notepad includes 52 pages of high-quality, 100gsm paper, which is thick and non-bleeding, resulting in a smooth and enjoyable writing experience.
- Versatile Use: This daily checklist notepad, suitable for teacher supplies and a wide range of applications, proves invaluable in various settings including work, school, and home. Whether you need to organize your daily tasks, plan a project, or create a grocery list, this notepad serves as the ideal tool. Its compact size ensures easy portability, allowing you to conveniently carry it with you throughout your day.
- Perfect Present for Anyone: Our Daily To-Do List Notepad is the perfect present for those who value organization and productivity. With its stylish design and versatility, this office desk accessory is also a practical addition to school supplies. Suitable for students, professionals, and homemakers alike, it helps keep tasks and priorities in check effortlessly.
This is not a universal rule that replaces every payment date in the matrix. Do not automatically move the time of supply to a late bank credit without checking that your invoice/payment combination is one of the cases named in the proviso. Keep evidence of the bank-credit date, the supplier’s book-entry date and the effective date so the applicable branch can be demonstrated.
The four-working-day test is measured from the rate-change date and concerns the bank-credit timing specified by the provision. It does not erase the separate general definition of payment receipt, under which the earlier book-entry or bank-credit date is ordinarily relevant. If the records show a delayed credit, preserve both dates and apply the proviso only after confirming that the statutory conditions are met.
A practical procedure for an existing order
- Obtain the rate notification. Confirm the exact goods or service classification, the new rate and the date it takes effect. Do not infer a numeric rate from a general explanation of Section 14.
- Pin down the supply event. For goods, document when the goods were supplied under the transaction records. For services, document when the service was completed or otherwise supplied under the governing facts. Mark it as before or after the effective date.
- Verify the invoice record. Use the issue date on the tax invoice, not the date an invoice was drafted, emailed, uploaded or merely previewed.
- Determine payment receipt. Compare the date payment was entered in the supplier’s books with the date it was credited to the supplier’s bank account; use the earlier date under the general rule.
- Check for the delayed-credit proviso. If the bank credit occurred more than four working days after the change, test whether the statutory proviso applies to your combination.
- Select the correct matrix. Choose the pre-change-supply or post-change-supply table, then locate the invoice/payment combination.
- Apply the rate notification. Use the rate that was effective for the resulting time of supply, while also checking the applicable tax component and jurisdiction.
- Issue or correct the invoice. The invoice must state the applicable tax rate and tax amount, along with the other required particulars. If the original invoice used the wrong rate, obtain transaction-specific advice on the permitted correction or adjustment rather than silently changing records.
- Retain an audit trail. Keep the order, delivery or completion evidence, invoice, ledger entry, bank statement and the rate notification used for the decision.
For a business processing many affected orders, use one worksheet per transaction with columns for effective date, supply date, invoice date, book-entry date, bank-credit date, selected matrix row, resulting time of supply, tax component and reviewer. A consistent worksheet makes exceptions visible and helps prevent an old rate from being copied into every order merely because the orders share a purchase date.
What the invoice must show
CBIC’s tax-invoice rules include the tax rate and tax amount among the invoice particulars. The invoice should therefore reflect the rate selected through the Section 14 analysis, not simply the rate displayed when the order was placed.
Also confirm whether the transaction requires an integrated tax component or a central-and-state tax combination, and verify the relevant jurisdiction and place-of-supply facts. A correct timing decision with the wrong tax component can still produce a non-compliant invoice.
PC Slower Than It Used to Be?
A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11Outdated Drivers Are Slowing You Down
One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchDo not treat a quotation, pro-forma document or order confirmation as proof that the tax invoice has been issued. Keep the final invoice and, where a correction is necessary, preserve the original version, the corrected version and the explanation linking the change to the timing analysis.
Common mistakes and how to correct them
Using the order date as the answer
An order placed before the change may be supplied, invoiced or paid after it. Rebuild the analysis from the supply, invoice and payment records.
Assuming delivery after the change always means the new rate
A post-change supply has its own three-part matrix. An earlier invoice or payment can affect the time of supply, so delivery timing alone is not conclusive.
Looking only at the invoice
The invoice date decides the result in some combinations but not all. Payment timing controls other combinations, and the applicable branch depends first on whether the supply was before or after the change.
Do these 3 things before closing this tab:
1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsRank #4
- 【Adjustable & Ergonomic】：This laptop stand can be adjusted to a comfortable height and angle according to your actual needs, letting you fix posture and reduce your neck fatigue, back pain and eye strain. Very comfortable for working in home, office and outdoor.
- 【Sturdy & Protective】 ：Made of sturdy metal, it can support up to 17.6 lbs (8kg) weight on top; With 2 rubber mats on the hook and anti-skid silicone pads on top & bottom, it can secure your laptop in place and maximum protect your device from scratches and sliding. Moreover, smooth edges will never hurt your hands.
- 【Heat Dissipation】 ：The top of the laptop stand is designed with multiple ventilation holes. The open design offers greater ventilation and more airflow to cool your laptop during operation other than it just lays flat on the table.
- 【Portable & Foldable】：The foldable design allows you to easily slip it in your backpack. Ideal for people who travel for business a lot.
- 【Broad Compatibility】：Our desktop book stand is compatible with all laptops from 10-15.6 inches, such as MacBook Air/ Pro, Google Pixelbook, Dell XPS, HP, ASUS, Lenovo ThinkPad, Acer, Chromebook and Microsoft Surface, etc.Be your ideal companion in Home, Office & Outdoor.
Treating payment initiation as payment receipt
A card authorization, transfer instruction or customer-side debit is not automatically the statutory receipt date. Check the supplier’s books and bank credit, then consider the four-working-day proviso where relevant.
Applying a headline rate without reading the notification
Rate changes can be limited by product classification, service description, effective date or jurisdiction. Use the notification for the exact supply and retain it with the transaction file.
Changing an invoice without preserving the original record
Keep the original invoice, the reason for any correction and the supporting timing evidence. Amendments, credit notes and adjustments can have their own compliance consequences that are not resolved by the basic matrix alone.
Putting a transaction in the wrong supply branch
It is possible to collect the invoice and payment dates correctly and still reach the wrong outcome by assuming that an early order proves an early supply. Confirm the actual goods-delivery or service-completion evidence before opening either table.
Free tools Windows power users keep installed
One-click scans. No signup required.
Ignoring the effective date’s exact boundary
Use the date stated in the applicable notification and classify each event as before or after that date. Do not substitute the announcement date, the date a website displayed a new price, or the date a customer was informed of the change.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to document a disputed or unclear order
Create a short chronology with five entries: effective date, supply date, invoice date, book-entry date and bank-credit date. Add the order date as background only. Then state which of the six Section 14 combinations applies and attach the source notification for the rate.
If the supply date is disputed, payment was split, the invoice was amended, or the bank credit was delayed, do not force the transaction into a simple example. Preserve all versions of the records and obtain advice from a qualified Indian GST professional who can assess the specific facts.
For a customer dispute, explain the conclusion in the same order every time: identify the notification and effective date; state the documented supply date; list invoice and payment dates; name the Section 14 row; and show the rate and tax component printed on the invoice. This separates a disagreement about the commercial price from the statutory question of time of supply.
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
Keeping the rule current
The cited consolidated CGST Act PDF is dated 31 August 2021. It is useful for the Section 14 framework, but later amendments and rate notifications may affect a live transaction. Before filing a return or charging a customer, verify the current notification for the goods or service, the effective date, the tax component and the applicable jurisdiction.
Best Value
- Twin-Ball Design : Hiacry gel pen features a double ball conical tip that reduces writing resistance and provides a stable and smooth writing experience. 0.7mm quick drying black ink ensures no jumping, leakage or seepage.
- Quick-Dry Long Lasting Ink：0.7mm black ink can slide effortlessly, dry immediately, & is not easily dirty. It has a high-capacity reservoir (up to 1300 meters), which is very suitable for left-handed & right-handed users.
- Sleek Design for Journaling & Planning: Engineered with a low center of gravity and precision tip for steady ink flow, these journaling pens excel at note-taking, sketching, planning, and more. They combine stylish pens with top-tier performance.
- Rolling Ball Design：The pocket clip with roll ball design can be easily attached to notebook pockets and binders, in addition, the fidget on the pen clip is also a small toy for your daily thinking to relieve stress.
- Comfortable Non-Slip Grip：The ergonomic pen barrel has a soft rubberized coating for a comfortable, non-slip grip, so you won't get fatigued even after long hours of writing.
CBIC’s GST FAQ, Second Edition, supports the distinction between supplies completed before and after a rate change. CBIC’s invoice-rules material supports recording the tax rate and tax amount. Neither source can determine an unspecified order without its actual dates and documents.
For historical transactions, retain the notification that was applicable at the time rather than relying only on a current rate table. For new transactions, recheck the notification and any later amendments before issuing invoices. Section 14 supplies the timing framework; it does not remove the need to confirm the classification, rate and jurisdiction for the particular supply.
Frequently Asked Questions
If I placed the order before the GST rate changed, can I automatically use the old rate?
No. The order date alone does not decide the result. Determine whether the supply occurred before or after the effective date, then apply the Section 14 invoice-and-payment matrix and the rate notification for the resulting time of supply.
Which dates should I collect for a rate-change review?
Record the notification’s effective date, the actual supply date, the tax-invoice issue date, the date payment was entered in the supplier’s books and the date it was credited to the supplier’s bank account. Keep the order date only as background.
Is the date a customer initiates a bank transfer the payment-receipt date?
Not automatically. Under the general Section 14 definition, payment is received on the earlier of the supplier’s book-entry date and the bank-credit date. Check both records and test any applicable four-working-day proviso.
Does a bank credit more than four working days after the change always control the GST rate?
No. The delayed-credit rule is a specific proviso that applies only to the statutory combinations it covers. It is not a universal replacement for the payment date in every Section 14 case.
What if the invoice is before the change but the supply is after it?
Use the post-change-supply matrix. If payment is also before the change, the earlier of invoice and payment is the time of supply; if payment is after the change, the payment-receipt date is used.
Recommended Free Tools
What if the supply is before the change but the invoice and payment are both after it?
Use the pre-change-supply matrix. The time of supply is the earlier of the payment-receipt date and invoice date, so both later dates can place the time of supply after the effective date.
What must the GST invoice show after the rate is selected?
CBIC’s tax-invoice rules include the applicable tax rate and tax amount among the invoice particulars. Also verify whether the transaction needs integrated tax or a central-and-state tax combination and use the correct jurisdictional facts.
Can this timing guide determine the rate for an invoice with unclear delivery, amended records or split payment?
Not by itself. Those facts may affect the supply or payment dates. Preserve the records, identify the uncertainty and obtain transaction-specific advice from a qualified Indian GST professional before correcting or filing.
The Bottom Line
Do not decide the GST rate from the order date. Confirm the notification and effective date, establish whether the supply was before or after the change, determine the statutory payment-receipt date, and apply the matching Section 14 row. Then issue an invoice showing the applicable tax rate and amount, with the correct tax component and jurisdiction.
Quick wins for a faster PC:
Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
