Service Receiver (Customer) Ledger

To create Service Receiver Ledger under Sundry Debtors

Go to Gateway of Tally> Accounts Info.> Ledgers> Create

Note: In day-to-day business scenario a customer can provide services as well as receive  services. In such cases, same party ledger can used to account both the sale and purchase of services.

Note: Service Tax Registration Number is a PAN Based Number. For More information refer the topic - Service Tax Assessee Code.

Note:

 

1. Exempt: Select this option when the Service Provider/Receiver is exempt from Service Tax.

2. Export: Select this option when the services are Exported

3. Import: Select this option when the services are Imported

4. Input Credit:Select this option when the service purchased/sold is eligible to avail input credit

5. Pure Agent: Select this option when the Service provider/Receiver acts as a pure agent

6. Taxable: Select this option when the service purchased/sold is a taxable service

7. Tax on Service Received: Select this option when the transport services are purchased and the service receiver is liable to pay the tax.

 

The Type of Classification selected in the Service Provider/Receiver will determine the Type of Service which can be overridden in the voucher entry.

Note: From Rel 4.8 an option to provide Bank Details is provided in the Ledger Master.