Gst on advance payment

Junior Accts (trainee) (14 Points)

15 March 2019  

Sir

We are providing Works Contract Service.  We have received an advance of Rs.10,00,000.00 as Advance on 16-09-2017 and paid GST for the advance Rs.1,52,542.00 with Sep-2017 GSTR3B.  But the actual invoice for the works we raised an Invoice on 20-02-2019 for Rs. 13,49,901.00+GST 2,42,982.00 = 15,92,883.00.  Now my GST Consultant  says we can't adjusted the GST paid for Advance Receipt and pay the full amount (ie 2,42,982) instead of (2.42.982 - 1,52,542 = 90440).

Experts please advise.