The Advance Paradox Under GST: Liability Today, Supply in The Distant Future

, Last updated: 26 February 2026 Share Follow on Google News

When Long-Term Contracts Qualify as Continuous Supply of Services In long-term service contracts, clients often give a mobilisation advance. This upfront payment helps the service provider arrange resources, deploy staff, and begin initial work. Such advances are common in operations and maintenanc

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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