Are old GST rates still applicable after Diwali rate changes under GST 2.0?
In this masterclass, CA Prateek Mitruka explains how Section 14 of the CGST Act, 2017 determines which GST rate (old or new) applies when rates change. We break down time of supply (ToS) rules, invoice/payment timelines, and all six scenarios under clauses (a) and 14 with practical examples, a 4-working-day proviso nuance, and a checklist businesses can use to stay compliant.
