Advances on manpower supply

Lakshmi Narayana (7 Points)

07 February 2019  
Dear sir,
One of my client is doing manpower supply services and he is rising a bill
only twice per year i.e haly yearly once. But he is receiving advances
monthly. What is the impact of GST in this scenario how to show that amount in 3B and in GSTR-1.

Thanks in advance