https://www.taxtmi.com/forum/issue?id=112598 Advances from foreign buyers for export are not subject to GST where the supply is a zero rated supply; exporters may choose to clear goods with or without payment of IGST. Receipt vouchers under the CGST Rules must record prescribed particulars including supplier and recipient details, amount of advance, tax particulars and place of supply; practitioners recommend issuing advance receipt vouchers for foreign advances to ensure proper accounting and avoid procedural lapse. en-us Mon, 14 Aug 2017 17:43:36 +0530 Thu, 23 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112598 Advances from foreign buyers for export are not subject to GST where the supply is a zero rated supply; exporters may choose to clear goods with or without payment of IGST. Receipt vouchers under the CGST Rules must record prescribed particulars including supplier and recipient details, amount of advance, tax particulars and place of supply; practitioners recommend issuing advance receipt vouchers for foreign advances to ensure proper accounting and avoid procedural lapse. Discussion-Forum GST Mon, 14 Aug 2017 17:43:36 +0530 https://www.taxtmi.com/forum/issue?id=112598