TaxTMI 
TaxTMI 
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
Export of Services with payment of IGST
16 Apr 2025 
6 Replies 
5297 Views Asked by
IGST on advances: advances for exported services attract IGST at receipt, payable and adjustable on final invoicing.
Advances received for services constitute a time of supply event and attract IGST at the time of receipt when export of services is effected under the IGST route; such IGST must be declared and paid in the periodic returns for the period of receipt, may be discharged using input tax credit, and is adjusted against IGST on the final invoice, with refund entitlement governed by the refund provisions applicable to exported services. (AI Summary)
Advances received for services constitute a time of supply event and attract IGST at the time of receipt when export of services is effected under the IGST route; such IGST must be declared and paid in the periodic returns for the period of receipt, may be discharged using input tax credit, and is adjusted against IGST on the final invoice, with refund entitlement governed by the refund provisions applicable to exported services. (AI Summary)