TaxTMI 
TaxTMI 
TaxTMI 
When a service provider depositing Service tax on receipt basis, as the turnover is less than ₹ 50 lacs. How the service tax with reference to payments that would be received after 1st July, 17 will be deposited under GST.
Transition
Kavita Sharma
Point of taxation determines GST liability for services where receipts occur after the GST commencement date. Point of taxation governs GST treatment for a service provider who had been depositing service tax on a receipt basis due to turnover below the specified threshold; payments received after the GST commencement date are taxable under GST as determined by the point of taxation rules. (AI Summary)
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