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Advance received in gst and refund later on how to show in gstr-1

25 September 2018

Advance received is shown in table 11B ("at" sheet) in GSTR-1 template. But, where to show if the advacne receipt is refunded.

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6 Replies

Virendra Chauhan (Manager Accounts) (121 Points)
Replied 25 September 2018

need to show in gstr-1 under tile 11B(1) & 11B(2)

2 Like

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K P S Group (247 Points)
Replied 26 September 2018

Yes that's mandatory to show in Gstr-1 under Title 11B(1) &11B(2).

before it we will know about how these section deals with

Harihar Mandal (CA) (504 Points)
Replied 26 September 2018

Thank you for your reply. I have the same view too. But, I got the confusion when I have seen the "cdnr" sheet (9B) in the GSTR-1 template. In column "C", where we have to mentiion the original Invoice No. for which credit/debit note issued, Advance Receipt Number is also written along with original invoice number. Further, there is option to mention Refund Voucher Number.

In view of above, on refund of advance we should show this in 11B or in 9B (cdnr) taking document type as "D" (Debit Note). I am not able to show this in 9B because at the time of uploading the GST portal will match the original Invoice which will never match as on receipt of advance we have shown it in 11A where there is no option of entering Invoice No.

Hence, there is some confusion on showing of Advance Receipt and adjustment on refund of advance.

VIPIN KUTUMBALE (TAX CONSULTANT) (410 Points)
Replied 26 November 2018

Sir, In GSTR-1 Tile 11 (B) where only Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period , so where to show Refund of Advance , and not adjustement against Invoice. please look again ,

Saurabh Jain (Chartered Accountant) (33 Points)
Replied 01 October 2019

Refund Voucher shall be reported in Table 13 of GSTR-1.

As per the provisions of Section 54(8)(c) of the CGST Act 2017 read with Rule 89 of the CGST Rules 2017, a refund application seeking refund of tax paid on such advance shall be filed

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Usha (Tuticorin) (26 Points)
Replied 23 July 2020

Sir, In GSTR-1 Tile 11 (B) where only Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period , so where to show Refund of Advance in GSTR 1