As per the CGST Act, a receipt voucher can be issued for recording the receipt of advance from the customer under GST, as taxes are applicable on receipt of money under GST for the supply of goods and services.
GST Tip – 139
In Annex – 7 of GSTR – 9B, a reconciliation statement for the TDS deducted as per the deductor and as per the financial statements has to be furnished along with the reasons if there are any differences for all the taxes under GST wherever TDS is applicable.
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