GST calculation on collection / accrual basis

In such case, last date to issue invoice u/s 31 shall be date of receipt of payment. If tax invoice is not issued within time limit prescribed u/s 31, time of supply shall be the date of provision of service.

Thus if fee is collected before providing coaching service (actual supply) and tax is remitted on the same at the time of its collection itself shall be a coreect treatment under GST.

Thank you Anirudh Ji, in this case no need to prepare Tax Invoice ?

Ur welcome Jatin!! Tax invoice is a mandatory requirement if the recipient wants to claim ITC otherwise I don't think, not providing tax invoice to student would amount to any contravention.