Many businesses struggle with reconciling cash receipts and billing schedules. When a client pays an advance deposit for an annual service contract or consulting assignment, GST liability triggers immediately on receipt, even though work has just begun and the tax invoice cannot yet be finalized.
Who must report advances in GSTR-1 Table 11
Under Section 13(2) of the CGST Act, the time of supply for services occurs on the date of issue of invoice or the date of receipt of payment, whichever is earlier. Consequently, advance payments received for taxable services require GST payment in the month of receipt.
However, suppliers of goods enjoy a statutory exemption. Under Notification No. 66/2017-Central Tax, registered taxpayers (excluding composition dealers) pay tax on goods only at the time of invoice issuance under Section 12(2)(a). Therefore, advances received against the supply of goods are not declared in Table 11.
Common mistake: Entering advances received for trading or manufacturing goods in Table 11 creates double tax liability in Form GSTR-3B. Do not enter advances for goods in Table 11.
Structure of Table 11: Table 11A vs Table 11B
The GSTN GSTR-1 manual breaks down Table 11 into two specific components:
- Table 11A (Advances Received): Captures gross advance amount received during the current tax period for which invoices are not issued. You enter data summarized by Place of Supply (POS) and applicable tax rate.
- Table 11B (Advances Adjusted): Captures advance amounts received in earlier tax periods that are adjusted against tax invoices issued during the current tax period.
For an overview of how outward tables connect to recipient statements, read our guide on GSTR-1 tables and GSTR-2B flow.
How Table 11 interacts with recipient GSTR-2B
When you enter an advance in Table 11A, you generate a Receipt Voucher under Section 31(3)(d). This voucher is not an invoice and does not pass input tax credit to the recipient. Table 11 operates on consolidated state and rate summaries, so recipient GSTINs are not entered here.
When you ultimately issue the tax invoice, you report the full invoice in Table 4A (B2B invoices). This pushes the credit into the recipient's GSTR-2B. Simultaneously, you report the original advance amount in Table 11B to reduce your current tax liability in GSTR-1, avoiding double taxation.
Worked example: Reporting advance receipt and later adjustment
Consider Alpha Consultants Ltd in Maharashtra (GSTIN: 27AAAAA0000A1Z5) providing software services to Beta Retail in Gujarat at an 18% IGST rate.
- Month 1 (October): Alpha receives an advance of ₹1,18,000 (Taxable value ₹1,00,000 + IGST ₹18,000) on 12 October. No invoice is issued in October.
- Month 2 (November): Service is completed. Alpha issues final invoice INV-401 on 10 November for total service value ₹2,00,000 (Taxable value ₹2,00,000 + IGST ₹36,000), adjusting the ₹1,00,000 advance.
| Tax period | GSTR-1 Table | Place of supply | Rate | Gross advance / invoice value | IGST liability impact |
|---|---|---|---|---|---|
| October | Table 11A | 24-Gujarat | 18% | ₹1,00,000 | + ₹18,000 |
| November | Table 4A (INV-401) | 24-Gujarat | 18% | ₹2,00,000 | + ₹36,000 |
| November | Table 11B | 24-Gujarat | 18% | ₹1,00,000 | - ₹18,000 |
| November Net | Summary | 24-Gujarat | 18% | Net addition ₹1,00,000 | Net payable ₹18,000 |
In November, Alpha pays net tax of ₹18,000 (₹36,000 invoice liability minus ₹18,000 advance adjustment). Across both months, Alpha pays exactly ₹36,000 on the ₹2,00,000 contract value.
Filing steps on the GST portal
- Navigate to GSTR-1: Log in to the GST Portal and go to Services → Returns → Returns Dashboard. Select the financial year and return period.
- Open Table 11A: Click on tile 11A(1), 11A(2) - Tax Liability (Advances Received). Select the Place of Supply, enter the gross advance received rate-wise, and click Save.
- Open Table 11B for adjustments: In the period when the invoice is raised, click on tile 11B(1), 11B(2) - Adjustment of Advances. Select the Place of Supply, enter the adjusted amount rate-wise, and click Save.
- Generate return summary: Click Generate Summary, verify consolidated figures in the outward liabilities summary, and file using DSC or EVC.
Frequently asked questions
Do you need to pay GST on advances received for supply of goods?
No. Under Notification No. 66/2017-Central Tax, registered persons other than composition taxpayers are exempt from paying GST on advances received for supply of goods. Tax on goods is payable only when the tax invoice is issued.
What is the difference between Table 11A and Table 11B in GSTR-1?
Table 11A captures gross advances received during the tax period where no invoice was issued. Table 11B captures the adjustment of advances received in earlier tax periods against tax invoices issued in the current period.
Does Table 11 appear in the recipient GSTR-2B statement?
No. Table 11 captures summary rate-wise data by Place of Supply without recipient GSTINs. The recipient cannot take input tax credit on receipt vouchers; credit passes to GSTR-2B only when regular tax invoices are declared in Table 4A.
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Last checked: 27 October 2026. Sources: CBIC Notification No. 66/2017-Central Tax, GSTN GSTR-1 Manual.