Registration of Service Tax

Must Read

Delhi HC: High Courts Under Article 266 Cannot Determine Matters of National Security

In the present case, the Division Bench consisted of Justice Rajiv Sahai Endlaw and Justice Asha Menon. After analysing...

SC Asks Jharkhand Government to Find Possibility of Entry in Religious Places During COVID-19

A Special Leave Petition was filed in the Supreme Court. This was against an order of Jharkhand High Court...

Bombay High Court Approves MMRDA Plans to Cut Mangrove Trees to Build Metro Line-4

The Mumbai Metropolitan Regional Development Authority (MMRDA), the petitioner instituted the Writ Petition. The petitioner seeks permission to start...
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.

LEAVE A REPLY

Please enter your comment!
Please enter your name here

This site uses Akismet to reduce spam. Learn how your comment data is processed.

Latest News

Delhi HC: High Courts Under Article 266 Cannot Determine Matters of National Security

In the present case, the Division Bench consisted of Justice Rajiv Sahai Endlaw and Justice Asha Menon. After analysing...

SC Asks Jharkhand Government to Find Possibility of Entry in Religious Places During COVID-19

A Special Leave Petition was filed in the Supreme Court. This was against an order of Jharkhand High Court prohibiting the participation of devotees...

Bombay High Court Approves MMRDA Plans to Cut Mangrove Trees to Build Metro Line-4

The Mumbai Metropolitan Regional Development Authority (MMRDA), the petitioner instituted the Writ Petition. The petitioner seeks permission to start construction work for Metro Line...

CALL FOR CAMPUS AMBASSADORS @ KATOG : APPLY NOW!!!

ABOUT KATOG KATOG is an initiative by Together-WCWW & KATCHERI.IN, Which is an outreach partner. Together-WCWW aims to provide legal awareness to every section of...

1ST NATIONAL BOOK REVIEW COMPETITION BY SOCIETY OF LAW AND LITERATURE: REGISTER BY 20 AUGUST 2020

ABOUT ORGANIZERS: National Law University Odisha is an autonomous law university in India located at Cuttack, Odisha. It was established in 2008 under the National...

More Articles Like This