Who must obtain registration?

This query is : Resolved 

04 April 2009 Small scale service providers


The Person has to get itself registered within 30 days as and when it's total Turnover exceeds Rs. 9 Lakhs.


This 9 Lakhs is whether Gross Amount Charged i.e Invoicing or Gross amt received against the Invoicing .



04 April 2009 Since service tax is payable on receipt basis the gross amount received is to be considered and receipts should be more than 9 lakhs.

06 April 2009 My Annual Turnover (Invoicing) are more than 10 Lakhs since the inceprtion of the business i.e. from 3 years (in each year )but payment receiving against those billing is not more than 8 lakhs per year till date.
sud i wait for the year in which Receiving exceeds 9 lakhs to obtain regn.

Is there any provision for insisting the payment receipt against the Billing.



Rgds/-
Anil Jain

08 April 2009 The requirement of registration is when the taxable services provided by you exceeds Rs.9 lakhs.
Pyament of ST commences only when the total taxable receipts in the year exceed Rs.10 Lakhs
It is assumed that the pr yr total taxable services provided was less than Rs.10 Lakhs.

11 April 2009 Are You against the view of CA B.SRINIVASULU ?


15 April 2009 I only answer the queries posed to the best of my knowledge. We are all here to learn and when replying I do learn.

If there is any doubt please let me know so that I can address that.


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