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Goods and Services Tax

Multiple Invoices not Allowed for Single Supply: AAR Kerala

Case Law Details

Case Name
In re Navalt Solar & Electric Boats Private Limited (GST AAR Kerala)
Date of Judgement/Order
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Advertisement In re Navalt Solar & Electric Boats Private Limited (GST AAR Kerala) The applicant, Navalt Solar & Electric Boats Private Limited, is engaged in manufacturing, supplying, and servicing solar and electric boats designed to meet customer specifications. Payments for the boats are received in multiple stages—an initial advance, further payments during construction, and a final payment at the time of delivery. The applicant currently records advances as receipts and recognizes “unbilled revenue” in line with accounting standards but issues tax invoices only upon deli...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,515

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