Advance payment to supplier

No GST Applicable on Advance pay to Supplier for the Supply of GOODS.

Note :
As per Notification 40/2017 CT , DTD. 13/10/2017 no gst on adavance against Goods ,for Tax payer having Agrregate turnover less 1.5 crore , This facility was extended to all registered person without any threshold limit vide Notification 66/2017 CT dtd 15/11/2017

So the same has been deferred.