How to get Service Tax Registration

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Business Mantra: Faridabad

Registration under service tax is required for service providers (except for some cases where service receiver has to get registered) whose gross turnover from services is more than Rs. 10 lakh. Voluntarily, the service provider can register himself even if his turnover is less than the limit of Rs. 10 lakh.

  As per order no. 1/ 2015 dated 28.2.2015, issued by department of Revenue:

Any Person (individual), firm, proprietorship firm or company etc. can get registered itself with service tax authorities through the following step wise procedure-

  1. Online filing of form ST-1, (Application form for registration in service tax), on the ACES website (Automation in central excise and service tax) aces.gov.in
  1. Registration certificate in only 2 days – After filing of ST-1, (completely and correctly), applicant can download registration certificate within 2 days from ACES site. Now there is no need to get signed registration certificate copy. This electronically generated certificate will be a valid proof of registration. On getting registered, applicant can also pay service tax electronically.
  1. Submission of document in physical form to service tax authorities – Applicant has to submit the self attested copy of following documents,  within 15 days of application. i.e. ( filing of ST-1), to the service tax department for verification-
  • Copy of ST-1 and its acknowledgement
  • Copy of pan card of the proprietor of legal entity registered,
  • Document to establish possession of the premises to be registered as place of Business or Profession i.e. proof that applicant is in possession of the premises. It may be lease/rent agreement/NOC from the landlord or registry papers of the property etc.
  • 2 passport size Photographs and proof of identity of applicant. i.e.
  • Ration card or
  • Pan card or
  • Pass port or
  • Voter ID card or
  • Aadhar card or
  • Driving license or
  • Any other photo ID proof issued by central govt. /state govt. or local authority. or
  • Partnership deed( if applicant is firm) or
  • Incorporation certificate ( if applicant is company) or
  • Memorandum/ Articles of Association/list of directors. or
  • Other business transaction number obtained from other govt. departments- such as, IEC no, CIN no, VAT, BIN no. which have been received by applicant prior to service tax registration.
  • Email ID and Contact numbers of individual/ firm/ company for  paperless communication with them.
  • As per revised procedure of service tax registration, PAN card No.   and Email ID and Contact no. of proprietor/ entity to be registered are mandatory.

Existing registered entities  , who have not submitted above informations, they have to                             submit within 3 months of revised procedure policy applicable i.e.  from the date of order no. 1/ 2015 dated 28.2.2015.

  1. If need for premises verification arises ,than it must be authorized by officer not below the rank       of additional/joint commissioner.
  2. If specified document, shall not reach to the jurisdictional deputy/assistant commissioner f service tax department within 15 days of  filing ST-1 then service tax registration on the basis of trust, will be revoked after giving a reasonable opportunity of being heard to applicant.

 

 

C.A. Manisha may be reached at info@businessmantranews.com

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