Identify all three relevant events
For most supplies, the earlier invoice or payment triggers the ordinary tax point. Transition analysis additionally uses delivery or service-performance dates. Full 2023 prepayment retains 8% even where the invoice arrives later. Post-change invoice and payment normally mean9%, with a permitted supplier election for the pre-change delivery or performance value. Split payments and supplies require allocation under the matching rules; reverse-charge and overseas-vendor transactions are separately addressed.
Support elections and corrections
An election needs no prior approval but requires documentary completion evidence; approved self-billing customers need supplier written agreement. Asset sales to satisfy debt are excluded from the election. Correct already-issued invoices through the specified credit-note arrangements. Public prices must include the prevailing GST unless a genuine service-charge exception applies; absorbing the increase still requires tax at9/109 of the inclusive price. Retain this guide for dated transaction reviews, not as notice of a new increase.
Official source
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