Export of Services with payment of IGST

[Rushab Jain]

Dear All,

In case of export of services with payment of IGST mechanism, do we have to pay GST even on advance received by the service provider from service recipient ?

Thanks

AI Summary

Export Services Providers Must Pay IGST on Advances Upfront, Adjusting Tax When Final Invoice Is Raised Under Rule 138 A service provider exporting services with IGST must pay GST on advances received, even before invoicing. The time of supply for services is the earliest of invoice date or payment receipt. For export services, IGST is payable on advances in the month of receipt, with no exemption. When the final invoice is raised, IGST is calculated on the full amount, adjusting the tax already paid on the advance.