Fees not paid by Student - GST

[Jatinder Kumar]

Dear Sir,

We are run a private coaching centre, student paid course fees as per fees payment plan provided to student at a time of admission for example total course fees ₹ 40,000 payable as per following fees payment plan:

01.08.2017 10000

01.09.2017 10000

01.10.2017 10000

01.11.2017 10000

Please guide me, if student paid fees only August, 2017 month, from 20.09.2017 student not coming for classes & not paying fees, we are book GST liability in our books as per fees payment plan. Can i issue credit note for reverse of GST liability which is already book for the month of September, 2017 (Classes provided to student till 20.09.2017) & also invoice not generate from 01.10.2017.

Please guide me.

Thanks & Regards,

Jatinder Kumar

Dear Sir, We are run a private coaching center, student give fees on installment basis for example total course fees ₹ 40,000 including GST 01.07.2017 10000 01.08.2017 10000 01.09.2017 10000 01.10.2017 10000 Please guide me, if student paid fees only July, 2017, from 12.08.2017 student not coming for classes & not paying fees. How can handle situation, because we are book liability of GST in our books as per installment basis. Can i issue Credit Note to reverse gst liablity which is already book for the month of August, 2017. Thanks in advance

Read more at: https://www.caclubindia.com/experts/installment-not-paid-by-student-gst-2557359.asp

AI Summary

GST liability on unpaid instalment fees arises from the due date or time of supply; notify authorities and issue credit notes.
Where fees are payable by instalments under a published schedule, GST liability arises tied to the due date in the prospectus or upon issuance of invoice; service supplied up to the date the student ceased attending attracts GST even if unpaid. Document and notify the tax department of non receipt to avoid liability for later periods; issue credit notes for invoices already issued for unperformed future services; absent invoice issuance, liability follows the prospectus due date.