For an Indian GST rate change, apply section 14 of the Central Goods and Services Tax Act, 2017—not the date a credit note is issued or the date a rate change was announced. The applicable rate depends on whether the supply was made before or after the rate’s effective date, when the invoice was issued, and when payment was received. For advances, preserve both the date the amount was entered in the supplier’s books and the date it was credited to the bank account.
This guide concerns India’s CGST framework and the corresponding state/UT or integrated GST provisions where applicable. Check the rate notification and legal provisions in force for the transaction’s tax period; this is general guidance, not a determination of an individual transaction.
How to find the applicable rate under section 14
Section 14 overrides the ordinary time-of-supply rules in sections 12 and 13 when the tax rate changes. First identify the effective date in the relevant rate notification, then establish the supply date, invoice date and payment date. The six outcomes below assume that those dates and the legal date of supply have been correctly determined.
| When the supply is made | Invoice timing | Payment timing | Rate to apply |
|---|---|---|---|
| Before the rate change | After the change | After the change | Rate in force when the supply was made |
| Before the rate change | Before the change | After the change | Rate in force when the invoice was issued |
| Before the rate change | After the change | Before the change | Rate in force when payment was received |
| After the rate change | After the change | After the change | Rate in force when the supply was made |
| After the rate change | Before the change | After the change | Rate in force when payment was received |
| After the rate change | After the change | Before the change | Rate in force when the invoice was issued |
For this test, section 14 treats payment as received on the earlier of the date it is entered in the supplier’s books and the date it is credited to the supplier’s bank account. Its proviso addresses a bank credit received more than four working days after the date of the rate change: the bank-credit date is treated as the date of receipt. Because that rule can affect which row applies, retain records showing both dates rather than relying on a receipt or ledger entry in isolation.
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Work through the dates
- Confirm the effective date. Use the applicable rate notification, not its announcement date, and check the notification and amendments relevant to the transaction.
- Establish when the supply was made. Apply the legal rules and the actual supply and invoicing facts; do not assume that an invoice or payment date by itself establishes the supply date.
- Record the invoice date. Keep the issued invoice and evidence of when it was issued.
- Determine the payment date for section 14. Compare the date of entry in the supplier’s books with the bank-credit date, and apply the four-working-day proviso where relevant.
- Apply the matching section 14 branch. Keep the supporting supply, invoice, ledger and bank records with the rate calculation.
How to account for an advance and the later invoice
A rate change does not mean that every advance automatically attracts the rate in force on the day it was paid. Use the section 14 matrix where it applies, including its statutory meaning of receipt of payment. Then distinguish the rate analysis from the return-reporting adjustment when an invoice is later issued.
Advances for services
The GST Portal’s GSTR-1 FAQ says that advances received for services are reported in the period received, net of amounts for which invoices have already been issued. When the invoice is subsequently issued, the advance is adjusted in the GSTR-1 period for that invoice. This is return-reporting guidance; it does not replace the section 14 rate test when a rate changed between the relevant dates. Apply the FAQ within its stated scope rather than treating it as a rule for every kind of supply.
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Advances for goods
Do not extend the portal FAQ’s service-advance statement to goods without checking the applicable rules. Consider the relevant time-of-supply provisions, section 14 where the rate changed, invoice timing, and any applicable amendments or notifications. CBIC’s historical GST FAQ includes an example in which goods supplied and invoiced after a rate change attract the new rate despite a full advance paid before the change. That example illustrates a timing analysis; it is not a substitute for applying the law to the facts and tax period at issue.
Refunded advance when the proposed supply does not happen
If the advance is refunded before any supply takes place and no tax invoice has been issued, distinguish the case from a credit note for an invoiced supply. Section 31(3)(e) provides for a refund voucher against the receipt voucher. CBIC FAQ guidance says tax paid on a refunded advance can be adjusted in the return. Check the current return procedure and the facts before filing; the refund-voucher treatment should not automatically be labelled a section 34 credit note.
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When a return or deficiency supports a credit note
Section 34 permits a supplier to issue a credit note in specified circumstances: the original tax invoice overstated taxable value or tax payable, goods are returned, or the goods or services are deficient. A return made after a rate change may support a credit note, but the return date and credit-note date do not, by themselves, determine the rate on the original supply.
The supplier declares a credit note in the return for the month in which it is issued, subject to the statutory outer deadline applicable to the period. That deadline is tied to the financial year of the original supply or filing of the relevant annual return, whichever comes first; check the current text and amendments for the relevant tax period before relying on an exact cutoff. The GST Portal’s FAQ also describes a reporting cutoff, and its wording may reflect a different amendment date from the statutory text applicable to a particular period.
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A supplier may not reduce output tax on the credit note if the incidence of tax and interest has been passed on to another person. Before reducing liability, check both that a statutory ground for the note exists and that the restriction and reporting deadline permit the adjustment.
Practical checks for returned goods
- Match the return to the original supply and invoice, and identify the statutory ground for issuing the note.
- Determine the original supply’s rate under the relevant timing rules; do not select a rate just because the goods came back after the change.
- Check whether the tax and interest incidence was passed to another person before reducing output tax.
- Report the note in the appropriate return period and verify the applicable statutory deadline for the original supply’s tax period.
When an undercharge calls for a debit note
If the original tax invoice understated taxable value or tax payable, section 34 requires a debit note, which the supplier declares in the return for the month it is issued. If a rate change is discovered after invoicing, work out the applicable rate using section 14 and separately apply the debit-note rule. The later date of the debit note is not, by itself, a rule for selecting the rate.
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Records and filing checks before adjusting a return
Keep the evidence needed to establish each date and the basis for the adjustment: supply and delivery records, invoice issuance records, the advance receipt voucher, the supplier’s books entry, bank-credit evidence, any refund voucher, and the relevant credit or debit note. These records make it possible to test the rate-change branch and support the return treatment.
Quick Recap
- Confirm the effective date and terms of the rate notification governing the goods or services.
- Verify the current CGST Act provisions, amendments, and portal guidance for the relevant tax period, including the applicable note-reporting deadline.
- Check that the treatment is appropriate for the supply type and facts; partial advances, continuous supplies, bundled supplies, or a disputed supply date may need closer legal review.
- Where the dates or eligibility for an output-tax adjustment are disputed or unusual, consult a qualified Indian GST professional before filing.
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