All taxpayers (except composition supplier) are exempted from paying GST at the time of receipt of advance in relation to supply of goods.The entire GST shall be payable only when the invoice for supply of goods is issued or ought to have been issued.
Note: For composition scheme
A composition supplier has to pay tax, an amount calculated at the prescribed rate applied on his turnover in the state/union territory for a quarter. Therefore, the composition supplier is not required to pay any tax on advance received.
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