GST Rate Transition Calculator

Determine the applicable GST rate when rates change during a transaction period.

GST Rate Transition Rule

If any two of the three events (Invoice, Supply, Payment) occur before the rate change date, the old rate applies. Otherwise, the new rate applies.

Transaction Details

Invoice Date

Supply Date

Payment Date

Rate Change Date

Old Rate (%)

New Rate (%)

GST Rate Transition Rules

When GST rates change, the applicable rate depends on when key transaction events occur:

Rule 1:If at least two of three events (Invoice, Supply, Payment) occur before the rate change date, the OLD rate applies.
Rule 2:If fewer than two events occur before the rate change date, the NEW rate applies.

Note: This calculator helps determine which rate applies based on the transitional provisions under GST law. For complex situations, consult with a tax professional.