https://www.taxtmi.com/forum/issue?id=116166 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. en-us Wed, 25 Mar 2020 13:51:21 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116166 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. Discussion-Forum GST Wed, 25 Mar 2020 13:51:21 +0530 https://www.taxtmi.com/forum/issue?id=116166