https://www.taxtmi.com/forum/issue?id=119966 An advance receipt is not included in Aggregate Turnover for e invoicing until it is adjusted against and invoiced as a taxable supply. Advances for services, however, may trigger tax at receipt under the time of supply rules and thus form part of turnover when GST liability arises; advances for goods generally remain excluded until invoiced. Therefore, an unadjusted advance does not push a supplier over the e invoicing threshold unless GST has become payable on that advance. en-us Sat, 03 May 2025 12:03:35 +0530 Wed, 14 May 2025 00:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119966 An advance receipt is not included in Aggregate Turnover for e invoicing until it is adjusted against and invoiced as a taxable supply. Advances for services, however, may trigger tax at receipt under the time of supply rules and thus form part of turnover when GST liability arises; advances for goods generally remain excluded until invoiced. Therefore, an unadjusted advance does not push a supplier over the e invoicing threshold unless GST has become payable on that advance. Discussion-Forum GST Sat, 03 May 2025 12:03:35 +0530 https://www.taxtmi.com/forum/issue?id=119966