Dear Priti I suppose you have some misconception when you say GST is to be paid when one receives actual payment. Advance payment is part payment of total supplies. If you are of the opinion that GST is required to be paid once supply is made and total payment is received, in my opinion it is not true. At the time when Pravin Jain of receipt of advance you are to receive GST on it at the applicable rate from the buyer. It is to be deposited soon. After making supply and raising Invoice balance GST is to be paid. Money will be blocked until supply is complete. So special care is needs by supplier & recipient in this regard in GST regime.
There is no clarity in this matter. But it is better to make payment of GST on advance recived to avoid any clash with department .Make adjustmet at the filing of return
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