TaxTMI 
TaxTMI 
Is GST applicable on advances received before GST Registration in a service organization for which service is rendered after the registration.
What if part advance is received before registration and part is received after registration.
Advances received before GST Registration
25 Mar 2020 
3 Replies 
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Time of supply: GST applies to advances when service provision or invoice occurs after registration, despite earlier payments.
Advance payments before GST registration are governed by the time of supply rules: tax liability arises on the earliest of invoice issuance, provision of service, or receipt of payment. If the service provision or invoice issuance occurs after registration, GST applies even where an advance was received earlier; a pre-registration advance alone does not negate GST if other supply events occur post-registration. (AI Summary)
Advance payments before GST registration are governed by the time of supply rules: tax liability arises on the earliest of invoice issuance, provision of service, or receipt of payment. If the service provision or invoice issuance occurs after registration, GST applies even where an advance was received earlier; a pre-registration advance alone does not negate GST if other supply events occur post-registration. (AI Summary)