Delayed Payment In GST

This discussion addresses a common GST query regarding delayed payments for services. The user's proprietorship firm bills for services in one month but receives payment 2-3 months later. They are unsure how to declare GST on their GSTR3B for the month services were rendered, as they haven't collected the GST amount yet. The consensus is that GST liability is recognised on an accrual basis, meaning tax is due when the service is provided, not when payment is received.