Advance vs Invoice | Ind AS 21! 90% log yeh galti karte hain: foreign currency invoice par GST value

₹83 ya ₹86? Foreign currency invoice par GST ke liye KAUNSI DATE ka exchange rate lagega? 🤔 Same customer, same USD 10,000, same service. Lekin ek case mein books mein ₹30,000 ka forex gain aata hai aur doosre mein ZERO exchange difference. Kyun? Sirf TIMING ki wajah se! Is video mein hum step-by-step samjhenge: ✅ Rule 34(2) of CGST Rules – services ke liye exchange rate kaise decide hota hai ✅ Section 13 of CGST Act – time of supply kab hota hai ✅ Case 1: Advance pehle mila, service baad mein ✅ Case 2: Invoice pehle bana, payment baad mein aaya ✅ Ind AS 21 – monetary vs non-monetary items ✅ Forex gain ₹30,000 ka calculation ✅ Common mistakes jo exporters aur accountants karte hain ⏱️ TIMESTAMPS Hook: same $10,000, alag result – Introduction Rule 34(2), Section 13 aur Ind AS 21 Case 1: Advance received for services – Case 2: Invoice first, collection later Common mistakes ⚠️ – Key differences at a glance Key takeaways – Outro 📌 YAAD RAKHIYE Date → Section 13 decide karta hai Rate → Rule 34(2) decide karta hai Baad ka impact → Ind AS 21 decide karta hai 👥 Yeh video kiske liye hai? Exporters, IT aur consulting service providers, Chartered Accountants, CA/CMA/CS students, accountants aur GST practitioners. 💬 Comment mein bataiye: aapke clients mein zyada cases advance wale hain ya invoice-first wale? 👍 Video helpful lagi toh LIKE kariye, apne CA aur accountant friends ke saath SHARE kariye aur channel ko SUBSCRIBE kariye 🔔 ⚠️ DISCLAIMER: Yeh video sirf educational purpose ke liye hai. Yeh professional, legal, tax ya accounting advice nahi hai. Treatment specific facts aur applicable provisions par depend kar sakta hai. Koi bhi decision lene se pehle apne CA ya tax consultant se salah lein. #GST #ExportOfServices #IndAS21 #ForexGain #CGSTRules #CharteredAccountant #GSTIndia