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.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro

Follow us
add to google news


Answer Query



Company
ARTICLESHIP 15 July 2026
CA Articles

Kinjal H Shah & Co.

Mumbai

CA Foundation

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details
Company
06 July 2026
Accountant

Agarwal Anoop and Associates

Noida

CA Final

View Details
Company
11 July 2026
CA semi qualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
Featured 18 July 2026
CA Articleship

apricus india

Mumbai

CA Inter

View Details
Company
06 July 2026
Senior Accountant

Arvindkumar Maniar & Co.

Rajkot

CA

View Details