13 April 2017
A person is registered under service tax, but is not likely to achieve gross receipts of 20 lakhs in next year. Is he still required to migrate and then apply for cancellation by submitting form 24 (or is it Form 28?) or does he need not migrate at all ? He can obtain fresh registration in future when he reaches the figure of 20 lakhs. Please tell if provisional registration is mandatory for him to obtain?
CAclubindia
