Change in gst rate traetment

As per Sec 14 

# If goods supplied BEFORE the change in rate  

Case 1 : S - change in rate - I - R = I or R which ever is earlier 

Case 2 : S - I - change in rate - R = rate on Date of Invoice 

Case 3 : S - R - change in rate - I = rate on Date of receipt of payment 

# If goods supplied AFTER the change in rate 

Case 1 : I  - R - change in rate - S = I or R which ever is earlier 

Case 2 :  R - change in rate - I - S = rate on Date of Invoice 

Case 3 : I - change in rate - R - S = rate on Date of receipt of payment 

* S = Time of Supply 

* R - receipt of payment

* I - date of invoice