Construction Business

Turnover in Gst annual return will be total of invoice issued on completion/ on party completion during the FY


GST is applicable on advance. and you have to angst it against the proper bills
In annual return you can show the advice received and adjusted during the FY separately as it is not part of turnover

turnover will be the total of the invoice only

As per GST , the Aggregate turnover does not include Advances , hence advances not included in GST turnover.
Refer definition of Aggregate turnover in section 2(6)of CGST Act