| Goods or Services Supplies before 22/09/2205 | ||
| Invoice Date | Payment Date | Applicable GST Rate |
| Before 22/09/2025 | Before 22/09/2025 | Old Rate |
| Before 22/09/2025 | After 22/09/2025 | Old Rate |
| After 22/09/2025 | After 22/09/2025 | New Rate |
| After 22/09/2025 | Before 22/09/2025 | Old Rate |
| Goods or Services Supplies After 22/09/2205 | ||
| Invoice Date | Payment Date | Applicable GST Rate |
| Before 22/09/2025 | Before 22/09/2025 | Old Rate |
| Before 22/09/2025 | After 22/09/2025 | New Rate |
| After 22/09/2025 | After 22/09/2025 | New Rate |
| After 22/09/2025 | Before 22/09/2025 | New Rate |
Notes-
1-The date of receipt of payment shall be the date of credit in the bank account if such credit in the bank account is after four working days from the date of change in the rate of tax.
2. The date of receipt of payment" shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier.
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