Registration of Service Tax

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Now that the GST bill is being introduced in the Parliament, service tax is in the limelight. Every person and entity who undertakes a business that provides taxable services valuing above Rs. 9 lakh/- have the liability to pay service tax. But before that it is mandatory for the service provider to get registered. The procedure for the service tax registration is now fairly simple after making it online.

Step 1:- Documents required

The important documents for applying for the registration are as listed below:-

1) PAN Card Copy

2) Photograph of the person filing the application

3) Proof of identity of the person filing the application –a) PAN Card b) Voter Id / Passport Copy / Aadhar Card / Driving License / Id issued by CG / SG / PSUs

4) Proof of possession of the premises to be registered

  1. a) Lease Deed / Rent Agreement / Allotment letter from Govt. / Tax Pass book (own property)/ NOC from legal owner.

5) Details of Main Bank Account

6) Certificate of Incorporation + MOA + AOA / Partnership Deed / Bye-laws

7) List of Directors

8) Authorization by the Board of Directors / Partners / Proprietor for the person filing the application.

9) Business transaction numbers obtained from other Government Departments or Agencies

Step 2:- The ST-1 Form Online Filing

The ST-1 form is available online in the website of Automation of Central Excise and Service Tax (ACES). This form has to be filled in by the applicant. If the Superintendent is not able to accept the information filed, he can reject the application. If till 2 days after filing of the online application, the authorities have not intimated about any non-acceptance of the application, it can be deemed that the application have been accepted. Also, within two days of submission the electronic service tax registration certificate is issued. This certificate can be used for the service tax purposes till a proper registration certificate is issued by the department.

Website: www.aces.gov.in

Step 3:- The Submission of Hard Copy

Within seven days of the e-filing, the hard copy of the ST-1 Form and the Documents listed above must be filed before the Commissionerate by post or in person. Subsequently, the registration certificate will be issued by the department. The time for this shall vary from person to person.

Nevertheless, the service tax registration may be denied or even revoked for the three reasons listed below:-

  1. The premises are found to be non-existent or not in possession of the assesse
  2. No documents are received within 15 days of the date of filing the registration application.

The documents are found to be incomplete or incorrect in any respect.

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