Query regarding - small service provider read more at: http

Background:-

A Person, Mr. X, is registered with R-Vat and paying R-VAT under composition. in Year he have turnover of 14 Lakh.

 

Mr. X also provided bus booking agent services in last year of amounting 5 Lakh. on which he earn 50,000 Commission. He is not registered for service tax.

 

Mr. X is migrated to new GST.

 

Query :-

1. What will be amount of turnover? 

     14 Lakh + 5 Lakh = 19 Lakh (Sales + Gross Receipt)

     14 Lakh + 50,000= 14.50 Lakh (Sales + Commission)

does all gross receipt of bus booking is treated as service or only Commission amount is treated as service?

2. Can he claim him self as small service provider as his turnover is less than limit? i.e. 20 Lakh (19 Lakh or 14.50 Lakh as per question 1)

 

Thanks a lot in advance.

 

Regards,

Mayank Bansal

9967646344

Replies (3)

1. All gross receipt of bus booking is treated as service.

2. Yes, Aggregate TO is 19 lakhs.

Thanks a lot sir for your guidance.

Most welcome

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details