GST Section 14 - Time of Supply Calculator

Calculate GST based on Section 14 Time of Supply rules with new rate reforms (Effective Sept 22, 2025)

Transaction Details

Transaction Type

Amount (₹)

Important Dates

Supply Date

Invoice Date

Payment Date

GST Section 14 - Time of Supply & Rate Reform

GST Section 14 - Time of Supply:

Section 14 of CGST Act determines when GST liability arises based on three key events.

• Time of supply for goods/services
• Invoice issuance requirements
• Payment receipt timing

New Rates (From Sept 22, 2025):

• Goods: 5% (Reduced from 18%)
• Services: 12% (Reduced from 18%)

Rate Application Logic:

If 2 or more events (Supply, Invoice, Payment) occur before Sept 22, 2025, old rates (18%) apply as per Section 14 provisions. Otherwise, new rates apply.

Legal Note: This calculator implements Section 14 time of supply rules with hypothetical rate reforms. Consult official GST provisions and tax experts for compliance.