Single format · FV05-E2-3

Working paper on advances received and their adjustment

A single format from the GSTR-1, the IFF and GSTR-1A pack. s.13(2) · s.31(3)(d) · Notification 66/2017-CT · GSTR-1 Tables 11A and 11B.

Length
2 pages
Blanks to fill
54
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Working paper on advances received and their adjustments.13(2) · s.31(3)(d) · Notification 66/2017-CT · GSTR-1 Tables 11A and 11B54 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Working paper — to be filed with the GSTR-1 working for the period

Name of the taxpayer: [____] · GSTIN: [Taxpayer's GSTIN] · Tax period: [MM-YYYY]

Position in law applied. Tax on an advance received for a supply of services is payable on the date of receipt under s.13(2), and a receipt voucher must be issued under s.31(3)(d). No tax is payable on an advance received for a supply of goods — Notification 66/2017-Central Tax dated 15.11.2017. Where the supply is not made and the advance is refunded, a refund voucher is issued under s.31(3)(e) and the tax is adjusted.

11 more paragraphs and tables follow in the full format.

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