Discuss the provisions relating to issue of an invoice/document in the following circumstances under GST law : (i) Advance payment is received against a supply, but subsequently no supplies are made.

As per section 31(3)(e) of the Central Goods and Services Tax (CGST) Act 2017, where advance payment is received against a supply for which receipt voucher has been issued, but subsequently no supplies are made and no tax invoice is issued in pursuance thereof, a refund voucher may be issued to the person who had made the advance payment.