Dear Sir, One of my client is in construction business. He is paid GST on as when amout received for Flat Booking and Shop Booking. So, he is show figure in GSTR-1 in Column No.11A(1), 11A(2) – Tax Liability (Advance Received) . So now upon sale of such flat how to shown it in GSTR-3B and GSTR-1.

Reply— 

All the supplies for which advances were received from the receiver of supplies but invoice was not raised will be entered in column 11A(1), 11A(2) Tax Liability (Advances Received) of GSTR-1. Enter the Gross Advance received.

Details of all the invoices raised in the month for which return is being filed but advance was received and tax was already paid in the previous months has to be entered in column 11B(1), 11B(2) (Adjustment of Advances) of GSTR-1.