This means that if the advance is received before the issue of the invoice the time of supply would be the date of receipt of advance. Thus taxpayers receiving advance must pay GST on the money received. *Note: For the supply of goods advance received is not subject to GST.
Sri Aurobindo Gnostic Centre of Education
New Delhi
CA
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SMJ global advisors pvt ltd
New Delhi
B.Com
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CMNITY HIRE
New Delhi
Others
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Aggarwal Sarawagi and Co
New Delhi
CA
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CAclubindia
