https://www.taxtmi.com/caselaws?id=782161 AAR held that for supply of boats, the applicant cannot issue multiple tax invoices for a single supply upon receipt of advances. For advances, only a receipt voucher or prescribed document under Section 31(3)(d) and Rule 50 CGST Rules may be issued; a single tax invoice under Section 31(1) and Rule 46 must be raised at the time of supply/delivery. In line with N/N 66/2017, tax liability for suppliers of goods (other than composition) arises only at the time of supply as per Section 12(2)(a), not on receipt of advances. The E-way bill must reflect the full value as per the final invoice. en-us Fri, 10 Oct 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782161 AAR held that for supply of boats, the applicant cannot issue multiple tax invoices for a single supply upon receipt of advances. For advances, only a receipt voucher or prescribed document under Section 31(3)(d) and Rule 50 CGST Rules may be issued; a single tax invoice under Section 31(1) and Rule 46 must be raised at the time of supply/delivery. In line with N/N 66/2017, tax liability for suppliers of goods (other than composition) arises only at the time of supply as per Section 12(2)(a), not on receipt of advances. The E-way bill must reflect the full value as per the final invoice. Case-Laws GST Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782161