pending bill payments

old rate will applicable as per point of taxation rules

if 2 out of the 3 is happened before July 1.
that is service provided or invoice issued or payment received before July 1 then old rate will applicable.

what about the transaction for which service ia already provided and invoice is also issued in pre gst period but the payment is received post gst period but the service provider was availing the option of paying tax on receipt bases under service tax laws?
any transitional provisions for those service provider.