https://www.taxtmi.com/forum/issue?id=119877 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. en-us Wed, 16 Apr 2025 17:44:59 +0530 Sun, 20 Apr 2025 19:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119877 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. Discussion-Forum GST Wed, 16 Apr 2025 17:44:59 +0530 https://www.taxtmi.com/forum/issue?id=119877