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How the gst filing month is decided ?

pr br (319 Points)

14 September 2018

Lets say client make payment between 10th-15th of every month. can not we raise invoice on date 10th everymonth and pay that month GSTR3B and file GSRT1 ?

for example - If supplier receive payment to his bank account 10th of Aug (for the work done by him in July), can not he make invoice on 10th Aug dated and file this July work payment in Aug GSTRs ?

supplies/work = service only

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Gopal Chandu (Freelancer with intelligence agencies ) (113 Points)
Replied 14 September 2018

It may work in the military. I don't know otherwise.

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pr br (319 Points)
Replied 14 September 2018

Originally posted by : Gopal Chandu
	It may work in the military. I don't know otherwise.

ooh , can not with a normal service provider ?

RAJA P M ("Do the Right Thing...!!!") (127133 Points)
Replied 15 September 2018

(for example - If supplier receive payment to his bank account 10th of Aug (for the work done by him in July), can not he make invoice on 10th Aug dated and file this July work payment in Aug GSTRs ?)

Service done in July month then Supplier will raise bill on 31st July or month end or Next month's beginning dates or any of the next date. (Better to read Tax Invoice details in sec 31 of CGST act).

Otherwise If Payments received without raising invoice then the Amount will be treated as Advance (service) and GST will be payable for advance received against service by supplier...

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pr br (319 Points)
Replied 15 September 2018

Originally posted by : RAJA P M
	Service done in July month then Supplier will raise bill on 31st July or month end or Next month's beginning dates or any of the next date.

For a LIC agent or a mutual fund dealer who receives a commission/payment in Aug 18th for the commission generated fo the month July , can not he/she raise invoice date 26th Aug ? . how is it advance payment? if commission generated for the month of july ?

pr br (319 Points)
Replied 15 September 2018

sec 33 says "in case of service" "issue invoice within 30 days of supply of service"

so the work done/commission generated in July , we can issue an invoice in any date of Month Aug , ????

if payment received for this commission/work is on Aug 18.

RAJA P M ("Do the Right Thing...!!!") (127133 Points)
Replied 15 September 2018

The Advance and Billing in same month then GST payable based on bills...

(sec 33 says "in case of service" "issue invoice within 30 days of supply of service")

It's follow some of the different types...