There was increase in tax rate from 20% to 24% w.e.f. 1.9.2019. Which of the following rate isapplicable if the supplier has opted for composition levy and invoice was issued after change in rate of tax in September, 2019 but payment received, and goods supplied in August, 2019 : A. 20% as it is lower of the two B. 24% as it is higher of the two C. 20% as payment was received in the period during which the supply was effected D. 24% as invoice being one of the factors was issued after rate change

There was increase in tax rate from 20% to 24% w.e.f. 1.9.2019. Which of the following rate isapplicable if the supplier has opted for composition levy and invoice was issued after change in rate of tax in September, 2019 but payment received, and goods supplied in August, 2019 : A. 20% as it is lower of the two B. 24% as it is higher of the two C. 20% as payment was received in the period during which the supply was effected D. 24% as invoice being one of the factors was issued after rate change