Many freelancers remain unaware of these tax provisions. Because of this, they forget to pay GST on advance payments, resulting in additional interest and late fees.
source https://www.caclubindia.com/articles/gst-on-advance-payments-everything-freelancer-must-know-49260.asp
source https://www.caclubindia.com/articles/gst-on-advance-payments-everything-freelancer-must-know-49260.asp
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