Under the existing Service Tax Law, Service Tax was paid on cash basis, i.e. ST was paid on receipts, as the turnover was less than 50 lakhs.
However, under GST, the same is payable on accrual basis. what are the Transitional Provisions for those bills whose payment is not received till 30 june?
Pl refer this brochure
https://www.cbec.gov.in/resources//htdocs-cbec/gst/eflier-transition-provisions14062017.pdf
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