Goods and Services Tax – Started By: – Narendra Soni – Dated:- 23-6-2017 Last Replied Date:- 23-6-2017 – Dear Experts,Suppose advance against supply has been received to us on 05.07.2017, actual supply is made on 17.08.2017.Kindly confirm whether tax liability has to pay on the basis of advance received in return dtd 20th of August or on the basis of invoice in return dtd.20th of Sept. – Reply By KASTURI SETHI – The Reply = GST is to be paid on the date of advance received. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Clause (d) of sub-section (3) of Section 31 of CGST Act, 2017 lays down that a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher o
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