Single format · FV05-A6

Rate-change transition working under section 14

The rate schedule was rebuilt on 22.09.2025 into nil, 5%, 18% and a 40% demerit rate, several services now carry a choice between a low rate without credit and the standard rate with credit, and the transition rule in s.14 decides which rate applies to an invoice that straddles the change.

Length
2 pages
Blanks to fill
48
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Rate-change transition working under section 14s.14 · s.12 · s.13 · s.3148 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Working paper — to be filed with the monthly compliance file

Client: [Client's name] · GSTIN: [Client's GSTIN] · Tax period: [MM-YYYY]

Rate change relied on: Notification No. [Rate-change notification number] dated [Date of the rate-change notification], with effect from [Date from which the rate change applies]. Rate before the change: [Rate before the change (%)]. Rate after the change: [Rate after the change (%)]. Description and HSN / SAC: [Description of the supply and HSN or SAC].

5 more paragraphs and tables follow in the full format.

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