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
30 Jun 2017 
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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)
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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