Point of taxation under GST

Assessee is garage owner for repairing motor cars and register dealer under GST , has executed an franchise agreement with the other person on 1.04.2021 and date of commencement of franchise period of 3 year is from 1.06.2021. Assessee received some amounts from the other person in the month of March 2021, which will be adjusted towards franchise fees which is going to be operative w.e.f .1.06.2021. Whether amount of GST is to be paid in the month of March 2021 or June 2021

► Read Answer