clarification on sec 14 of cgst act

can anyone please elaborate the additional provision in sec 14 of cgst act
"provided that the date of receipt of receipt of payment shall be the date of credit in the bank account if such credit in the bank account is after four working days from the date of change in rate of tax"
Replies (1)
ie.. rate of tax ke change hone k 4 working days k bad amount bank m credit hota hai then jis din amount bank m credit hua wo date of receipt liya jayega..

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