TaxTMI 
TaxTMI 
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.
GST on advance paid in June-17
07 Sep 2017 
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GST on advances: time of supply and invoice timing determine liability for pre-GST payments to unregistered suppliers.
If an advance paid pre-GST was not subject to service tax and the invoice and time of supply fall after GST commenced, GST is argued to apply on the full invoiced amount; prior payment of service tax reported in transitional returns would prevent duplicate taxation. The supply's taxable or exempt character and the supplier's registration status are material to the determination. (AI Summary)
If an advance paid pre-GST was not subject to service tax and the invoice and time of supply fall after GST commenced, GST is argued to apply on the full invoiced amount; prior payment of service tax reported in transitional returns would prevent duplicate taxation. The supply's taxable or exempt character and the supplier's registration status are material to the determination. (AI Summary)