Gst on marriage hall or mandap keeper

1. Under Sec 13(2)(a),GST shall be payable on the date of receipt of payment or date of invoice whichever is earlier. In this case, payment is in advance, so date of payment of advance shall be the date on which GST is payable.

It may be noted that receipt voucher must be issued by recepient of advance upon receipt of advance payment. The reason is linked with the answer of your second query

2. At the time of invoicing, if some amount is to be refunded, then the amount can be refunded on the basis of a refund voucher along with GST. The GST refunded can be claimed as Input Credit. The refund voucher can be made only if both supplier and recepient of service are in possession of receipt voucher.

As a more practical approach, instead of paying Rs. 50k as advance, show it as a deposit and adjust it at the time of invoicing. Refund the excess amount when necessary. Paper work and GST compliance shall be much less. GST shall be payable at time of invoice only.Simple.

My marriage function hall is under process, now we are purchasing  Chaires, AC, FANS, MANGAL SEVA SAHITYA ETC WHETHER INPUT GST ON THESE ITEMS IS USE FOR SET-OFF, PLS GUIDE