Easy Steps to Apply for Service Tax Registration Online and Manually?

Procedure of Service tax Registration Online and Manually in India

Section 68 of the Act provides that every person providing taxable services to any person shall apply for service tax registration as per rules and pay service tax in such manner and within such period as may be prescribed and rules framed by the Government.

When Service Tax Registration is required?

  1. Every person who provides taxable services to any other person and the services expected to be rendered by him in financial year exceeds Rs. 9 lakhs, is required to register himself under Service Tax (although he is liable to pay service tax only if his taxable service exceeds Rs. 10 lakhs).
  2. An Input Service Distributor (Recommended Read: Input Service Distributor: An Innovative Approach).
  3. Importer of Service

How to Register in Service Tax?

The Service Tax Registration Application is required to be made in Form ST-1 (Download Form ST-1) which can be submitted either online or manually to the designated Superintended of Central Excise.

Let us see online and manual registration method one by one.

How to register in service tax Online?

Step 1: Create an Account at ACES (Automation of Central Excise and Service Tax) Site via http://www.aces.gov.in/STASE/ui/jsp/common/registerWithACES.do

Step 2: Once account is created, a password would be sent to your email id. You would be required to change this password and set a custom password when you login to your account for the first time.

Step 3: After changing your password login into your account and furnish Form ST-1 available under REG tab (see screenshot below)

Service Tax Registration Online, File Form ST-1

Step 4: On clicking on Fill ST-1, the ST-1 Form will open where you are required to furnish details as required in the ST-1 Form. The Form has been attached herewith for your Ready Reference

Service Tax Registration, File Form ST-1

Please Note: If you are providing more than 1 Service/providing service from more than 1 premise, then you can register all such services/premises in the same form itself by clicking on the Services Offered Option and selecting the Services.

Step 5: On applying for Service Tax Registration online, you are required to take a print of the Acknowledgement Slip, sign the same (should be signed by the director/partner/sole proprietor as the case may be or the authorized signatory) and submit a hard copy of the ST-1 Form to the Superintended with whom you are registering yourself. The Address of the Jurisdictional Superintended can be found on the link below:

https://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do

Step 6: The hard copy of the ST-1 filed online and the acknowledgement has to be submitted within 24 hours of making the online application along with the below mentioned documents:-

  • Self certified copy of PAN, (where allotment is pending, copy of the application for PAN may be given)
  • Copy of MOA/AOA in case of Companies
  • Copy of Board Resolution in case of Companies
  • Copy of Lease deed/Rental agreement of the premises
  • A brief technical write up on the services provided
  • Registration certificate of Partnership firm
  • Copy of a valid Power of Attorney where the owner/MD/Managing Partner does not file the application

Note: Issuance of Service Tax Registration is described after manual method of registration.

How to register in Service tax manually?

Step 1: As we already seen that service tax registration is done through Form ST-1 (Download Form ST-1). So download Form ST-1, fill is cautiously and submit it to the designated Superintended of Central Excise.

Please Note: If you are providing more than 1 Service/providing service from more than 1 premise, then you can register all such services/premises in the same form itself by clicking on the Services Offered Option and selecting the Services.

Step 2: Form ST-1 is required to be signed by the by the director/partner/sole proprietor as the case may be or the authorized signatory and submitted to the Superintended with whom you are registering yourself along with the below mentioned documents:-

  • Self certified copy of PAN, (where allotment is pending, copy of the application for PAN may be given)
  • Copy of MOA/AOA in case of Companies
  • Copy of Board Resolution in case of Companies
  • Copy of Lease deed/Rental agreement of the premises
  • A brief technical write up on the services provided
  • Registration certificate of Partnership firm
  • Copy of a valid Power of Attorney where the owner/MD/Managing Partner does not file the application

The Address of the Jurisdictional Superintended can be found on the link below:

https://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do

Remember that the above documents must be submitted to the concerned authority within 15 days from the date of filing of the application, failure to do so would lead to rejection of the registration application.

Issue of Service Tax Registration Certificate:

The Superintendent shall after verification of the Form ST-1 (Download Form ST-1) either grant the Service Tax Registration Certificate (ST-2) to the Assessee or send intimation for non-acceptance of Service Tax Registration within 7 days of the date of receipt of application.  If either of the above 2 options is not done within 7 days by the Superintendent, the Service Tax Registration shall be deemed to have been granted. The Service Tax Registration i.e. Form ST-2 would be issued in the manner as opted for by the applicant (By Post/Online).

In case an applicant has opted for online issue of Service Tax Registration, the Form ST-2 would be available on the homepage of the assessee and can be viewed by clicking REG>View>Latest ST-2

Service Tax Registration Form ST-2

Cancellation of Service Tax Registration Certificate

In case the registered assessee ceases to provide the taxable services for which he is registered, he must surrender the registration certificate immediately to the Superintended of Central Excise. In that case, the Superintended of Central Excise shall ensure that the assessee has paid all the monies due to the Central Government, and thereupon cancel the registration certificate.

When Registration is to be done?

1. In case of Input Service Distributor, within 30 days of commencement of business.

2. In case of Small Service Provider, within 30 days from the date when his aggregate value of taxable services exceeds Rs. 9 Lakhs in the financial year.

3. In any other case, within 30 days from the date of becoming the person liable to pay service tax.

How is centralized registration different?

Centralized registration is opted for in a case where the accounting and billing operations of the assessee are centralized in an administrative office which may be a branch or Head Office despite the services being provided from more than one location. The premises that is registered here is the one where the centralized accounting and billing is done. This decision is at the option of the tax payer and he can also opt to have multiple registrations which however may not be advisable. The procedure would be the same as explained above with a few exceptions -

  • The registration in case of centralized registration would be granted by the Commissioner of Central Excise having jurisdiction over the centralized premises
  • The registration formality at the department’s end takes a little longer than the period stated above and the concept of deemed registration need not apply here

The following documents are required in addition to the documents needed under the aforesaid procedure -

  1. Proof of address of each such premises or branches for which centralized registration is sought.
  2. Proof of address of branches, new offices opened if any.

IMPORTANT NOTE

I have got many queries that I have registered myself under Service Tax but my taxable services do not exceed Rs. 9 lakhs. Should I require filing service tax return?

Every assessee is required to submit a half yearly return irrespective of his taxable services crosses the threshold limit or not else you will be liable to be penalized.

Every Assessee should mandatorily file half yearly return in Form ST-3 (Download Form ST-3) or ST-3A (in triplicate) (Download Form ST-3A) along with copies of TR-6 (Download Form TR-6) challans. For the purpose of filing returns half year is counted from April to September and October to March. In case the assessee has opted for provisional payment of service tax he is required to file the service tax return in Form ST-3A (Rule 7(1) of Service Tax Rules, 1994)

Date of filing of Returns: The half yearly return is required to be filed by the 25th of the month following a particular half year. (Rule 7(2) of Service Tax Rules, 1994)

E-filing of Returns: The department has extended the facility of filing the returns on-line (e-filing of returns). This facility is available for all the categories of service providers. The assessee who is willing to opt for this facility is required to submit an application ( at least one month in advance before the due date for filing the return), in prescribed format (Annexed to Circular No.71/1/2004-ST dated 02.01.2004) to the jurisdictional Central Excise officer. The department would allot a username and password in due course of time to such assessee.

Advertisement

Popups Powered By : XYZScripts.com
Latina Webcams Smartblog Theme 698 queries in 9.391 seconds.