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Article explains point of taxation under GST in case of Supply of Goods, Under  Reverse Charge, Change In Rate When Service Provided Before Change In Effective Tax Rate, Change In Rate When Service Provided After Change In Effective Tax Rate but Invoice issued prior to change or received after change or when payment received before or after the change in Tax Rate.

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2 Comments

  1. vijay Kumawat says:

    Sir,
    I want know that if In original invoice, the rate of gst in invoice is more than one i.e. say 5% and 12%, then at what rate we will charge gst on Interest on Delay Payment.

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