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GST on advance paid in June-17, Goods and Services Tax - GST

Issue Id: - 112785
Dated: 7-9-2017
By:- Mayuri Shete
GST on advance paid in June-17

  • Contents

If we have paid advance to URD of ₹ 50,000/-in the month of June-17, recd invoice in the month of July-17 for ₹ 75000/-,we have to pay GST on 75000/- or balance amt of ₹ 25,000/-?

please advise.

Posts / Replies

Showing Replies 1 to 7 of 7 Records

1 Dated: 7-9-2017
By:- Ganeshan Kalyani

In my view, GST is applicable on 75K.

2 Dated: 7-9-2017
By:- Rajagopalan Ranganathan


If you had paid service tax on the advance amount of ₹ 50,000/- and included the same in the return for the period April 2017 to June 2017 you need not pay gst again on the amount. If not, you have to pay gst on the entire amount of ₹ 75,000/-.

3 Dated: 8-9-2017
By:- Mayuri Shete

we have not paid service tax on the same. actually he is URD. We never paid service tax on labour services availed from URD.

4 Dated: 8-9-2017

Whether advance was paid against taxable or exempted supply ? That has to be kept in mind while arriving at any decision.

5 Dated: 8-9-2017
By:- vijay kumar

Mr. Mayuri Shete,

In this case, time of supply in terms of Section 13 of the CGST Act, 2017 falls after 1.7.2017, presuming it to be supply of service and presuming the invoice has been issued within 30 days (Section 31(2) of CGST Act r/w Rule 47 of GSTR). Accordingly, GST is liable to be paid on ₹ 75,000/-.

6 Dated: 8-9-2017

The invoice is received in the month of July 2017. When did the supply take place?

7 Dated: 9-9-2017
By:- Mayuri Shete

its a labour charges invoice. labour contractor is not having GST registration. Construction work done for the month of June-17 against which advance paid in June-17 for ₹ 50,000/- & remaining amount paid in July-17 after receiving invoice.


Old Query - New Comments are closed.

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