https://www.taxtmi.com/forum/issue?id=117347 Advance receipts are included in aggregate turnover for registration purposes when the time of supply is on receipt of payment. If consideration is received prior to supply and thus forms part of the time of supply, those advances constitute part of aggregate turnover and must be taken into account in assessing the liability to register under GST. en-us Tue, 13 Jul 2021 11:41:31 +0530 Thu, 23 Jan 2025 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117347 Advance receipts are included in aggregate turnover for registration purposes when the time of supply is on receipt of payment. If consideration is received prior to supply and thus forms part of the time of supply, those advances constitute part of aggregate turnover and must be taken into account in assessing the liability to register under GST. Discussion-Forum GST Tue, 13 Jul 2021 11:41:31 +0530 https://www.taxtmi.com/forum/issue?id=117347