https://www.taxtmi.com/article/detailed?id=15939 Long-term service contracts with mobilisation advances that meet the statutory criteria constitute continuous supply of services. On receipt of an advance the supplier should issue a receipt voucher as the required documentary acknowledgment; nonetheless, time of supply rules treat the receipt of payment as a taxable event, and where GST is not paid separately Rule 35 can compel back-calculation of tax from the advance, producing immediate cash-flow exposure for the supplier. The compliant approach is receipt-voucher issuance, discharge of tax on receipt, and milestone-based tax invoicing under the continuous-supply framework. en-us Fri, 27 Feb 2026 09:12:41 +0530 Fri, 27 Feb 2026 09:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15939 Long-term service contracts with mobilisation advances that meet the statutory criteria constitute continuous supply of services. On receipt of an advance the supplier should issue a receipt voucher as the required documentary acknowledgment; nonetheless, time of supply rules treat the receipt of payment as a taxable event, and where GST is not paid separately Rule 35 can compel back-calculation of tax from the advance, producing immediate cash-flow exposure for the supplier. The compliant approach is receipt-voucher issuance, discharge of tax on receipt, and milestone-based tax invoicing under the continuous-supply framework. Articles Goods and Services Tax - GST Fri, 27 Feb 2026 09:12:41 +0530 https://www.taxtmi.com/article/detailed?id=15939