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Works contract exempted

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(Querist)
09 April 2018 We have entered in to works contract last year.This contract is coming under exempted notification for service tax.Works contract completed now billed prior gst period and payments come.Now we have a doubt,whether revised return to be submitted to service tax to department
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CA Suresh Jain

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CA Suresh Jain (Expert)
09 April 2018 If work was not billable before 1st July 2017, it shall be charged under the GST law. If your turnover during FY 2017-18 exceed 20 lakh you should got yourself registered under GST and paid GST. No question of revision of service tax return arises.
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