Section14

The Central Goods and Services Tax Act, 2017

Change in rate of tax in respect of supply of goods or services

In force Act 12 of 2017 As on 14 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Instruments 17

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 14 of the Central Goods and Services Tax Act, 2017 deals with change in rate of tax in respect of supply of goods or services. 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:--- (a) in case the goods or services or both have been supplied before the chan The Act was enacted on 12 Apr 2017.

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:---
(a) in case the goods or services or both have been supplied before the change in rate of tax,---
(i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or
(ii) where the invoice has been issued prior to the change in rate of tax but payment is received after the change in rate of tax, the time of supply shall be the date of issue of invoice; or
(iii) where the payment has been received before the change in rate of tax, but the invoice for the same is issued after the change in rate of tax, the time of supply shall be the date of receipt of payment;
(b) in case the goods or services or both have been supplied after the change in rate of tax,---
(i) where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in rate of tax, the time of supply shall be the date of receipt of payment; or
(ii) where the invoice has been issued and payment is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earlier; or
(iii) where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice:
Provided that 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.
Explanation.---For the purposes of this section, "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.
Section 14, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

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Questions about Section 14

What does Section 14 of the Central Goods and Services Tax Act deal with?

Section 14 of the Central Goods and Services Tax Act is headed "Change in rate of tax in respect of supply of goods or services". 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:--- (a) in case the goods or services or both have been supplied before the chan

How do I find court cases under Section 14 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 14, section 14 CGST Act, section 14 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 14 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 12 (Time of supply of goods), section 13 (Time of supply of services), so none of them can safely be read on its own. The rules and notifications made under it are where it actually bites, and there are 2: most recently Notification No- 84/2020-Central Tax dated 10.11.2020 (2020), then Notification No. 25/2017 – Central Tax dated 28.08.2017 (2017).

When was Section 14 of the Central Goods and Services Tax Act enacted?

Section 14 of the Central Goods and Services Tax Act, cited as CGST Act 14, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.