Case of PC Snehal Construction Private Limited, AAR Gujarat Ruling Dated 19th February 2025. AAR held that since the mobilisation advance was adjusted against running account bills, it was treated as consideration for works contract services. It noted that no invoice was issued at the time of receipt of advance. Therefore, the time of supply is the date of receipt of payment, making GST payable at that stage. However, if an invoice is issued within the prescribed period under section 31, liability arises on the earlier of the date of invoice or receipt of payment.