Gst on advance will be adjustible through ITC. Suppose u are a supplier n u get an advance for supply of services to be provided from next month(say 1lac) u issue a receipt voucher and your output gst liability come Rs.18000. You have unutilised credit in ur ECL, it'll be utilised for such output liability.
Yes i agree with Mr. Vipul views. The tax payable on advance is normal output tax liability. The same can be paid either through electronic cash ledger or credit ledger (offset liability table).
Only RCM liability is not possible to pay through credit ledger it has to be paid in cash only.