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Is it necessary that each time an advance is received a receipt is issued?

The supplier must issue a receipt voucher to the person paying in advance. The receipt voucher will contain details like the amount of advance, the applicable tax rate, the description of goods or services, etc.

What is the GST notification 66 2017?

cgst 66 2017 central tax seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods.

What is the central tax notification 54 2018?

54/2018 dated 9th October, 2018 has notified following rules further to amend the Central Goods and Services Tax Rules, 2017. supplies made against advance authorization, supply of capital goods against EPCG authorization, supply of goods to EOU supply of gold by a bank or PSU against advance authorization.

What is notification number 66 2017?

66/2017 dated 15.11. 2017, whereby all suppliers of goods who have not opted for composition scheme, have been exempted from the burden of paying GST on Advances received.

What is the central tax rate for notification no 1 2017?

1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.

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