Is India GST TCS @0.1% applicable only on Advance Receipts or on All AR Invoices

Hi,

Based on below inputs from our Audit / Tax Consulting company, the TCS @0.1% is applicable on all Invoices that we raise to Customers.  But, as per Oracle SR (which i raised), they are saying, the rule is applicable only on Advances received from Customers (not on Invoices).  if any one has recent updates, can you please share:

The sales invoice would mention the sales consideration amount, along with GST (if applicable) and TCS amount. The rate and amount of TCS will be mentioned on the invoice itself. Customer will be required to pay the sale consideration, GST and TCS amount collectively.