Last year dtd GST bills against advance payment can book in current year

last year dtd GST bill against advance payment can be book in current fy or need to take current year dtd bills.
either good supply or service already done in last year..
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https://docs.google.com/document/d/1-gYuQWJi9NuMPBfWTEU7Zc1ATYF-OZC_2hhftAgI4jU/edit?usp=sharing

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