https://www.taxtmi.com/forum/issue?id=120892 Advance receipts for conference delegate fees and sponsorships trigger GST on the time of supply of services, creating a cash-flow mismatch where output tax is paid before related input tax credit becomes available. The discussion notes that there is no direct statutory deferral mechanism, but limited mitigation may be possible through genuine milestone billing, staged consideration, or aligned vendor invoicing. Amounts structured as refundable security deposits are outside GST only if they are truly refundable, not adjustable against services, and consistently treated as deposits rather than advance consideration. en-us Fri, 01 May 2026 11:05:38 +0530 Sun, 03 May 2026 17:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120892 Advance receipts for conference delegate fees and sponsorships trigger GST on the time of supply of services, creating a cash-flow mismatch where output tax is paid before related input tax credit becomes available. The discussion notes that there is no direct statutory deferral mechanism, but limited mitigation may be possible through genuine milestone billing, staged consideration, or aligned vendor invoicing. Amounts structured as refundable security deposits are outside GST only if they are truly refundable, not adjustable against services, and consistently treated as deposits rather than advance consideration. Discussion-Forum GST Fri, 01 May 2026 11:05:38 +0530 https://www.taxtmi.com/forum/issue?id=120892