GST Rate Change from 22 sep 2025

 GST Rate Change from 22nd Sept - Which Rate Applies?


Confused about GST rate applicability when rates change? That's exactly where Section 14 of the CGST Act steps in

Section 14: Change in rate of tax in respect of supply of goods/services

Whenever GST rates change, the applicable rate depends on a game of 3 dates:

1 Date of Supply

2 Date of Invoice

3 Date of Payment


Case A: Supply before 22nd Sept

Invoice & payment after 22nd → New rate

Invoice before & payment after Invoice date (Old rate)

Payment before & invoice after Payment date (Old rate)


Case B: Supply after 22nd Sept

Invoice before & payment after Payment date (New rate)

Invoice & payment both before Earlier of the two (Old rate)

Invoice after & payment before → Invoice date (New rate)


👉BIG TAX REFORMS ALERT!


PM Narendra Modi today announced a "GST Saving Festival" starting tomorrow, bringing a double bonanza for taxpayers & businesses!


Key Highlights You Must Know:

Next-Gen GST Reforms:

Two-slab GST structure - 5% & 18%, with 40% only for super luxury/sin goods.

Medicines, insurance & daily essentials to become cheaper

Big relief for middle-class, MSMEs, farmers & youth

Income Tax Boost:

Income up to 12 Lakh to be tax-free under new exemption limits (proposed)

Impact for You & Your Business:

Lower GST = lower costs = higher savings

Better cash flow for MSMEs & startups

Greater purchasing power for middle class

Your Take?

1.Will these reforms boost your business or personal savings?

2.How will a 2-slab GST structure simplify compliance for professionals & entrepreneurs?

3.Let's discuss Drop your thoughts, doubts, or sector-specific impacts in the comments!



Author

Shabnam

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