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Placing an order before a GST rate change does not, by itself, lock in the old rate. Under Section 14 of India’s Central Goods and Services Tax (CGST) Act, the applicable rate is determined by the statutory “time of supply”. That test considers whether the goods or services were supplied before or after the effective change date, when the tax invoice was issued, and when payment was received. The date you clicked “place order” is only one fact and may not decide the result.
To check an invoice, identify the official notification and effective date for the particular product or service, then compare that date with delivery or completion, invoice issue and payment receipt. If the seller’s calculation still appears inconsistent, ask for its time-of-supply basis and request a corrected invoice or written explanation. A qualified Indian GST professional can review a material or business transaction.
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Why your order date may not control the GST rate
GST law separates the commercial order date from the legal time of supply. An online order can be accepted before a rate change while dispatch, delivery, service completion, invoicing or payment occurs on different dates. Section 14 overrides the ordinary time-of-supply rules in Sections 12 and 13 when the tax rate for goods or services changes. Its opening provision says: “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:-” (CBIC, CGST Act, Section 14).
That means an old-rate charge is not automatically correct merely because you ordered before the announcement, and a new-rate charge is not automatically correct merely because the seller invoiced you after the announcement. The legally relevant sequence must be tested against the specific notification and Section 14 branch.
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Start with the four dates that determine the analysis
Make a short timeline before contacting the seller. Keep the evidence for each item, because a difference of one day—or the statutory treatment of a payment credited around the change date—can alter the result.
| Event | What to record | Why it matters |
|---|---|---|
| Rate-change effective date | Date and, where stated, time when the new rate legally begins for the exact goods or services | Section 14 compares every other event with this date. |
| Supply completion | Delivery or dispatch evidence for goods; completion or provision date for services | First decide whether the supply occurred before or after the change. |
| Tax-invoice issue | Date shown on the GST invoice, not merely an order confirmation | Invoice timing is one of Section 14’s three transition factors. |
| Payment receipt | Date payment is legally treated as received by the supplier | Payment timing can select a different statutory outcome from the invoice date. |
The effective date and rate must come from the official notification for the particular goods or services. A news article, an old example or a general announcement cannot establish the rate for a different transaction.
How Section 14 applies when the supply happened before the change
For a supply completed before the rate-change date, Section 14 lists three invoice-and-payment combinations. The resulting time of supply is shown below.
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| Supply completed | Invoice | Payment received | Time of supply under Section 14 |
|---|---|---|---|
| Before change | After change | After change | The earlier of the payment-receipt date or invoice-issue date. |
| Before change | Before change | After change | The invoice-issue date. |
| Before change | After change | Before change | The payment-receipt date. |
For example, if goods were delivered before the change, the invoice was issued before the change and the customer paid afterward, the invoice date is the time of supply. If payment was received before the change but the invoice was issued afterward, the payment-receipt date controls. Where both invoice and payment are after the change, use the earlier of those two dates.
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How the test differs when the supply happened after the change
A later supply has a separate Section 14 set of combinations. Do not copy the “supply before change” row onto a delivery or service completed after the new rate began.
| Supply completed | Invoice and payment position | Time of supply under the corresponding Section 14 branch |
|---|---|---|
| After change | Invoice before change; payment after change | The invoice-issue date. |
| After change | Invoice after change; payment before change | The payment-receipt date. |
| After change | Invoice and payment both before change | The earlier of the invoice-issue date or payment-receipt date. |
When both invoice and payment occur after the change, the ordinary post-change time-of-supply rules generally apply rather than one of these transition combinations. The exact legal outcome depends on the facts and the statutory text, so use the current Section 14 wording for the transaction instead of relying on a simplified example. The Department of Consumer Affairs’ GST FAQ, Part 1 and the GST Council FAQ edition provide public explanations of these transition cases.
What “payment received” means near the change date
Section 14 generally treats payment as received on the earlier of:
- the date the supplier enters the receipt in its books; or
- the date the amount is credited to the supplier’s bank account.
There is an important proviso for a close transition. If the bank credit occurs more than four working days after the rate-change date, the bank-credit date is used. The four-working-day period is a statutory timing rule, not a grace period that lets a customer choose the old rate. Preserve the bank reference, settlement record and the supplier’s receipt or ledger entry when the payment falls near the effective date.
A practical step-by-step check for an old-rate invoice
- Locate the controlling notification. Find the government notification that sets the new rate and its effective date for the exact goods or services. Confirm that the notification applies to your product category, tax type and transaction date.
- Collect the transaction record. Save the order confirmation, terms shown at checkout, dispatch and delivery records, service-completion evidence, GST tax invoice, payment confirmation and any credit or debit note.
- Establish the supply date. For goods, use reliable delivery or other completion evidence. For services, identify when the service was actually provided or completed under the relevant contract and GST rules.
- Calculate payment receipt under Section 14. Check both the date the supplier recorded the receipt in its books and the date its bank account was credited. Apply the statutory bank-credit proviso if the credit was more than four working days after the change.
- Select the correct branch. First classify the supply as before or after the change. Then match the invoice and payment dates to the corresponding Section 14 combination. Do not use the order-confirmation date as a substitute for any of these events.
- Compare the invoice. Check the taxable value, CGST/SGST or IGST split, rate shown, invoice date and any later credit or debit note. A seller may have corrected an earlier invoice, so review the complete document trail.
- Ask the seller for its basis if needed. Request the effective-date notification relied on, the supply date used, the invoice and payment dates used, and the Section 14 branch supporting the rate.
- Request correction or obtain professional advice. If the dates do not support the charged rate, ask for a corrected tax invoice or appropriate credit/debit note. For a substantial amount, an input-tax-credit issue or a business dispute, have an Indian GST professional review the records.
Questions to put to the seller
A concise written request helps avoid an argument based only on the order date. You can ask:
- “Which official notification and effective date did you apply to this product or service?”
- “What supply or delivery/completion date did you treat as the relevant supply date?”
- “What invoice-issue date and payment-receipt date did you use under Section 14?”
- “If payment was close to the change date, which book-entry and bank-credit dates did you use?”
- “If the rate is incorrect, when will you issue the corrected invoice or credit/debit note?”
Ask for the response in writing and retain the original invoice, because a later correction should be traceable to the first document.
Common mistakes and how to avoid them
Assuming the checkout timestamp fixes the rate
An order confirmation proves when you placed the order, but it does not replace the supply, invoice and payment tests. Use it as supporting evidence, not as the sole legal date.
Using a date-specific government example as a universal rule
Public FAQs may illustrate Section 14 with a particular 2025 rate-change date. The Press Information Bureau’s GST rate-change FAQ should be read as date-specific guidance. It does not establish the current rate for every later transaction.
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Ignoring whether the transaction is goods or services
Delivery evidence for goods and completion evidence for services can differ. Identify the actual supply event and apply the rules for that transaction instead of treating dispatch, order acceptance and service completion as interchangeable.
Choosing the wrong “payment” date
A card authorization, customer-bank debit or payment-gateway status may not be the statutory receipt date. Check when the supplier recorded the payment and when its bank account was credited, including the four-working-day proviso.
Changing the invoice yourself
Do not edit a tax invoice or simply pay a different amount without documentation. Ask the supplier to issue the legally appropriate correction and keep the audit trail.
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An old rate can be legally supportable even where you ordered before the change, but it can also be supportable in some transactions ordered before and supplied after, depending on the invoice and payment sequence. The decisive question is the applicable Section 14 branch—not whether the customer expected the new rate or whether the seller announced a price earlier. Conversely, a seller cannot justify an old rate merely by pointing to the order date if the controlling dates select the new rate.
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Limits of a general answer
No individual tax amount can be calculated without the actual notification, product or service classification, effective date, supply facts, invoice and payment records. A government FAQ example cannot resolve a different order. This article explains the decision process; it is not an order-specific legal opinion.
If the amount is material, the transaction is for a business claiming input tax credit, or the seller refuses to explain the invoice, consult a qualified Indian GST professional with the complete timeline and documents.
Frequently Asked Questions
Does a prepaid order always keep the old GST rate?
No. Prepayment is one Section 14 factor, but the result also depends on whether supply occurred before or after the change and when the invoice was issued.
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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallWhat should I do if the seller will not correct an apparently wrong invoice?
Request the seller’s written notification, supply-date and Section 14 basis. Preserve all records and seek advice from a qualified Indian GST professional if the amount or business consequences are significant.
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