https://www.taxtmi.com/article/detailed?id=16030 Receipt of mobilisation advances can trigger GST under the time of supply rules even before services are performed. If the original contractor ceases to perform the supply because the contract is novated, the advance no longer constitutes consideration for that contractor; the correct remedial route is issuance of a refund voucher, return of the advance to the project owner, and claiming refund of GST as an excess payment, followed by a fresh advance to the substituted contractor who will discharge GST when received. en-us Tue, 17 Mar 2026 08:25:01 +0530 Tue, 17 Mar 2026 08:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16030 Receipt of mobilisation advances can trigger GST under the time of supply rules even before services are performed. If the original contractor ceases to perform the supply because the contract is novated, the advance no longer constitutes consideration for that contractor; the correct remedial route is issuance of a refund voucher, return of the advance to the project owner, and claiming refund of GST as an excess payment, followed by a fresh advance to the substituted contractor who will discharge GST when received. Articles Goods and Services Tax - GST Tue, 17 Mar 2026 08:25:01 +0530 https://www.taxtmi.com/article/detailed?id=16030