Interiors works and Architecture Works registered in Gst , 1) It comes under services or not 2) I had taken contract for 10L, and on Proforma Invoice and on advance Rs.2L Tax charged GST & SGST . in the month of August 3) Given Subcontract to other party for 8L and advance 2L tax charged IGST So, please clarify these doubts it will comes under service tax where to show this above advance amount and tax amount in GSTR3B
19 September 2017
1. Yes. It's come under services head.
2. Yes. Tax payable on advance receipts for including.
3. No. Advance payments can't liable to tax pay. When you received the supplies at the time you can take ITC.
Advance receipts shown in GSTR 3B
3.1 taxable outward supplies head (Taxable outward Supplies + Advance receipts + Credit Note)
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