Answer

1. F

   Facts

   For services, the time of supply under Sec 13 is generally the earlier of invoice and payment, so tax is due on advances received. For goods, tax on advances was removed by notification, so goods advances are not taxed at receipt.

2. P

   Provisions and law

   • Sec 13, CGST Act 2017Time of supply of services, including tax on advances received
   • Sec 37, CGST Act 2017Details of outward supplies to be furnished in GSTR-1
3. A

   Analysis

   If you received an advance of ₹1,18,000 for a training service, tax of ₹18,000 is due in that month. When you issue the invoice later, adjust the advance in GSTR-1 so tax is not paid twice. Missing advance tax is a common gap between bank receipts and GSTR-1.

4. C

   Conclusion

   1. 1List advances received in the month for services
   2. 2Issue a receipt voucher and pay tax on the advance
   3. 3Report it in the advances table of GSTR-1
   4. 4Adjust it when the invoice is issued

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