https://www.taxtmi.com/forum/issue?id=112972 A registered person receiving an advance must issue a receipt voucher and, where no supply follows and no tax invoice is issued, may issue a refund voucher to the payer. Tax charged on the advance can be recovered by filing a refund claim in the prescribed form or by adjusting the tax paid against GST payable in the periodic return; input tax credit correlation is not strictly required for such adjustment. en-us Fri, 27 Oct 2017 11:14:15 +0530 Thu, 23 Jan 2025 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112972 A registered person receiving an advance must issue a receipt voucher and, where no supply follows and no tax invoice is issued, may issue a refund voucher to the payer. Tax charged on the advance can be recovered by filing a refund claim in the prescribed form or by adjusting the tax paid against GST payable in the periodic return; input tax credit correlation is not strictly required for such adjustment. Discussion-Forum GST Fri, 27 Oct 2017 11:14:15 +0530 https://www.taxtmi.com/forum/issue?id=112972