TaxTMI 
TaxTMI 
If have received an advance from our customer in May' 2018 and paid GST on the same by disclosing the same under advance received in GSTR 1 however, later on in the month of June' 2018, the advance was refunded to party due to some issues. Now where we can adjust this refund of advance in GSTR 1 of June' 2018.
Treatment in GSTR 1 if Advance refunded to party in subsequent month
10 Jul 2018 
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Refund of advance payments: issue a refund voucher and report the adjustment in GSTR 1 debit/credit note or amend table.
Issuance of a refund voucher is authorised where an advance is refunded and no tax invoice was issued, with Rule 51 specifying voucher particulars. For GSTR 1 reporting, one position is to record the refund under the debit/credit note table, while an alternative is to adjust via the Amend Tax Liability (advance received) table. (AI Summary)
Issuance of a refund voucher is authorised where an advance is refunded and no tax invoice was issued, with Rule 51 specifying voucher particulars. For GSTR 1 reporting, one position is to record the refund under the debit/credit note table, while an alternative is to adjust via the Amend Tax Liability (advance received) table. (AI Summary)