New consultant

Hi,

I think you are getting confused with 2 taxes here. 

There are 2 tax applicabilities to you. One is the service tax and the other is the income tax.

Registration as a consultant in your terms when you reach a turnover of 9 Lakhs is required under Service tax. 

Irrespective of whether you are registered under service tax or not you need to file your income tax returns in form ITR 4. 

Regards

Any questions you can email me at mrpraveen @ live.com

Even if ur receipts are low -you can take office expenses and other expenses and show loss if there is one and carry forward loss

Service tax to be paid after receipts cross 10lk.

Thanks Praveen and Kiran.
As suggested, I will file ITR4. Also, I will claim expenses and once the income crosses 9-10L, I will register as a consultant and will start charging service tax from my clients.

Regards,
Ramesh