https://www.taxtmi.com/forum/issue?id=107421 The default point of taxation is the invoice or payment, whichever is earlier. Eligible small suppliers-individuals, proprietors, partnerships or LLPs whose prior year taxable services fall below the small supplier threshold-may be required or permitted to account for service tax on a receipt basis and to file and pay on a quarterly basis. This contrasts the general rule by shifting liability to the time of payment for qualifying taxpayers. en-us Wed, 01 Oct 2014 11:26:19 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107421 The default point of taxation is the invoice or payment, whichever is earlier. Eligible small suppliers-individuals, proprietors, partnerships or LLPs whose prior year taxable services fall below the small supplier threshold-may be required or permitted to account for service tax on a receipt basis and to file and pay on a quarterly basis. This contrasts the general rule by shifting liability to the time of payment for qualifying taxpayers. Discussion-Forum Service Tax Wed, 01 Oct 2014 11:26:19 +0530 https://www.taxtmi.com/forum/issue?id=107421