As per the Rules framed by the Indian Govt.,
every Service Provider has to mandatorily apply for Service Tax
Registration if the Value of Services expected to be rendered by him
in a financial year is more than Rs. 9 Lakhs.
However, if the Value of Services rendered in a financial year is less than Rs.
9 Lakh p.a. – the Service Tax Registration is optional at the option of the
Service Tax Payer.
How to apply for Service Tax Registration Online
The Application for Service Tax Registration has
to be filed via ST-1 Form which can be submitted online.
However, first time users have to create an account before furnishing the
details in the ST -1 Form. The Account can be created on the following website
On creation of an account on the above website, 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.
The Account created on the above website would be
your permanent account for all matters related to Service Tax and you are
requested to remember the username and the password for the same. After logging
into your Account – an assessee is required to furnish the ST-1
form available under the REG tab (Refer Screenshot)
If an Asseessee is providing more than 1
Service/providing service from more than 1 premise, he can register all such
services/premises in the same form itself by clicking on the Services Offered
Option and selecting the Services.
Commissionerate,
Division & Range
The Assessee is required to furnish details of
the Commissionerate, Division & Range with whom he is registering himself.
Many Assesssee’s have problems in locating the Commissionarate, Division &
Range with whom to register themselves. For your ready reference, you can refer
the link below and select your state which will display the above mentioned
details
On applying for Service Tax Registration online,
an Assessee is required to take a print of the Acknowledgement Slip, sign the
same and submit a hard copy of the ST-1 Form to the Commissionerate with whom
you are registering yourself. The Address of the Commissionerate is available
on the above mentioned link.
Issue of Service Tax Registration
As per Rule 4 of the Service Tax Rules, 1994 –
The Superintendent shall after verification of the ST-1 Form either grant the
Service Tax Registration Certificate (ST-2) to the Assessee or
send intimation for non-acceptance of Service Tax Registration. If either of
the above 2 options is not exercised within 2 days by the Superintendent, the
Service Tax Registration shall be deemed to be granted.The Service Tax
Registration i.e. ST-2 Form would be issued in the manner as opted for
by the applicant (By Post/Online).
The applicant would also be allotted a 15
character Service Tax Number which he would be required to qoute on all his
invoices.
In case an applicant has opted for online issue
of Service Tax Registration, the ST-2 Form would be available on the homepage
of the assessee and can be viewed by clicking REG>View>Latest ST-2
- Recommended Read: Payment of Service Tax
Documents to be submitted for Service Tax Registration
A self attested copy of the following documents is required to be submitted by Registered Post/ Speed Post to the concerned division, within 7 days of filing the Form ST-1 online, for the purpose of verification:-
- Copy of the PAN Card of the Proprietor or the Legal Entity
registered.
- Photograph and Proof of Identity of the person filling the
application namely PAN Card, Passport, Voter Id Card, Aadhar Card, Driving
Licence, or any other photo identity card issued by the Central Govt.,
State Govt., or Public Sector Undertaking.
- Document to establish possession of the premises to be
registered such as proof of ownership, lease or rent agreement, allotment
letter from the govt, No Objection from the Legal Owner.
- Details of the main bank account
- Memorandum/ Articles of Association/ List of Directors
- Authorisation by the Board of Directors/ Partners/Proprietor
for the person filing the application.
- Business Transaction Numbers obtained from other govt
departments or agencies such as Customs Registration No. (BIN No.), Import
Export Code (IEC) No., State Sales Tax No. (VAT) Central Sales Tax No.,
Company Index No. (CIN) which have been issued prior to the filing of the
Service Tax Registration application.
Other Relevant Points regarding Service Tax Registration
- It is mandatory for the applicant to quote his PAN No. in the
Service Tax Registration Form
- It is also mandatory for the applicant to quote his Email and
Mobile No. in the Service Tax Registration Form. Existing registrants who
have not furnished the same are also required to update their details.
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