Work contractor

This discussion clarifies how to report part payments received by a contractor in GSTR-1. GST is applicable on advances received for services in the month of receipt. Therefore, GST should be paid on the part payment received in February. This advance should be shown in Table 11a of GSTR-1 for tax liability. When the work is completed in April 2021, the adjustment for the advance payment should be made in Table 11b of GSTR-1.