Service tax return technical query

Dear All,

If any assessee has voluntarily registered him self before crossing the basic exemption limit (i.e. 9 lacs), now i want to know that

1. if they are register, they are suppose to file a return?

2. How to present the taxable value in return on page no. 2 in received amount column?

3. Now due to new amendment in ST rules the ST is to be paid on accrued basis, which amount to be shown in receipt column as the Taxable value is calculated there only?

Please rpl asap

Thank you.......