Invoices against export advance for online services

This query is : Resolved

Prakash Joshi (Querist)
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30 May 2022 Hi friends,
A provides online virtual educational classes to foreign students. who pays by online trf in foreign currency in advance and virtual classes are provided in a group of 5 or more students for 1-2 weeks.

A received advance from say 10 students and he issued advance receipts and shown the advance in the GSTR1 return in that month. The classes were taken after 2 months.

I want to ask,
1. whether A is required to issue Tax invoices show them n GSTR return,in addition to the advance receipt already issued and shown the advance in the GSTR1 when advance is received.

2. If invoice is to be issued what will the date of invoice in the above case.

les share your considered views on above

Thanks
P.C. Joshi

Udaya Chandran

Udaya Chandran (Expert)
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30 May 2022 The service provider shall issue receipt voucher on receipt of advance payment, no tax invoice shall be issued at the time of receipt of advance.

Invoice should be issued within 30 days from the date of supply of services.