Registration procedure of service tax
This query is : Resolved
23 November 2011
Hi! All can any one clarify to me regarding the procedure of service tax registration?
24 November 2011
(a) New Assessee
1. The user needs to log onto the system, through internet at http://www.aces.gov.in
2. He/she chooses the Central Excise/Service Tax button from the panel appearing on the top of
the webpage.
3. Clicks the button “New Users Click here to Register with ACES” in the Log-in screen that
appears after clicking Central Excise/Service Tax button.
4. Fills in and submits the form “Registration with ACES”, by furnishing a self-chosen user ID
and e-mail ID. User ID, once chosen is final and cannot be changed by the assessee in future.
5. The system will check for availability of the chosen User ID and then generate a password and
send it by e-mail, mentioned by him/her in the Form.
6. ACES provides assistance of ”Know your location code for choosing correct jurisdictional
office.
7. The user then re-logs-in and proceeds with the statutory registration with Central
Excise/Service Tax, by filling-in the appropriate Form namely A-1, A-2 or ST-1 etc. by clicking
the “Reg” link in the Menu bar that appears on the top of the screen. It is mandatory to use the
PAN allotted to the business entity to be registered. If the applicant has applied for PAN, he can
be issued a temporary registration number and after obtaining PAN, he should amend the
registration form online and insert the PAN, after which a new PAN-based registration number
will be issued to the assessee. For security reasons, the password should be changed
immediately.
8. The system instantaneously generates an acknowledgement number after which the
registration request goes to the jurisdictional Superintendent, in case of Service Tax, and to the
Assistant or Deputy Commissioner (AC/DC), in case of Central Excise. If the department needs
any clarification, the registration applications can be sent back by the department to the
applicants. Similarly, before registration certificate is issued, the applicant can also withdraw
his/her application. Depending on the instructions in force, Service Tax assessees are required to
submit certain documents along with a signed copy of the registration application to the
department for verification. After verification, the Superintendent of Service Tax issues the
Registration Certificate. However, in case of request for centralized registration, the
Commissioner of Service Tax approves the registration. In either case, if the requisite documents
are not received within a period of 15 days, the registration application will be rejected by the
department as incomplete. After the approval for issuance of a Registration Certificate is given
by the competent authority, a message to this effect is sent to the assessees electronically. In case
of Central Excise, the Registration Certificate is issued by the AC/DC, after due processing, and
a message to this effect is sent to the assessees electronically. Thereafter, the range Officer
carries out physical verification of the declared premises and verifies the documents. A message
regarding physical verification is sent electronically. The assessee can view and take a print-out
of this.
9. Depending on the option chosen by the assessee, the signed copy of the RC can be sent by
post or can be collected by assessee in person.
10. While submitting registration form, if the assessee makes a mistake in choosing a wrong
jurisdiction (Commissionerate/Division/ Range), ACES provides a facility to the Superintendent
(in case of Service Tax) and to the AC/DC (in case of Central Excise) to forward the application
to the correct jurisdictional officer to issue registration and a message to this effect is sent to the
assessee for information.
11. The registration number will be same as the current 15-digit format with minor change such
as:
F
or-PAN based Assessees
1-10 digits – PAN of the Assessee
11-12 digits–EM (Excise Manufacturer), ED (Excise Dealer), SD (Service Tax)
13-15–Systems generated alphanumeric serial number
For non-PAN based assessees
1-4 digits TEMP
5-10 Systems generated alpha numeric number
11-12 EM (Excise Manufacturer) or ED (Excise Dealer), SD (Service Tax)
13-15–Systems generated alphanumeric serial number
1. The user needs to log onto the system, through internet at http://www.aces.gov.in
2. He/she chooses the Central Excise/Service Tax button from the panel appearing on the top of
the webpage.
3. Clicks the button “New Users Click here to Register with ACES” in the Log-in screen that
appears after clicking Central Excise/Service Tax button.
4. Fills in and submits the form “Registration with ACES”, by furnishing a self-chosen user ID
and e-mail ID. User ID, once chosen is final and cannot be changed by the assessee in future.
5. The system will check for availability of the chosen User ID and then generate a password and
send it by e-mail, mentioned by him/her in the Form.
6. ACES provides assistance of ”Know your location code for choosing correct jurisdictional
office.
7. The user then re-logs-in and proceeds with the statutory registration with Central
Excise/Service Tax, by filling-in the appropriate Form namely A-1, A-2 or ST-1 etc. by clicking
the “Reg” link in the Menu bar that appears on the top of the screen. It is mandatory to use the
PAN allotted to the business entity to be registered. If the applicant has applied for PAN, he can
be issued a temporary registration number and after obtaining PAN, he should amend the
registration form online and insert the PAN, after which a new PAN-based registration number
will be issued to the assessee. For security reasons, the password should be changed
immediately.
8. The system instantaneously generates an acknowledgement number after which the
registration request goes to the jurisdictional Superintendent, in case of Service Tax, and to the
Assistant or Deputy Commissioner (AC/DC), in case of Central Excise. If the department needs
any clarification, the registration applications can be sent back by the department to the
applicants. Similarly, before registration certificate is issued, the applicant can also withdraw
his/her application. Depending on the instructions in force, Service Tax assessees are required to
submit certain documents along with a signed copy of the registration application to the
department for verification. After verification, the Superintendent of Service Tax issues the
Registration Certificate. However, in case of request for centralized registration, the
Commissioner of Service Tax approves the registration. In either case, if the requisite documents
are not received within a period of 15 days, the registration application will be rejected by the
department as incomplete. After the approval for issuance of a Registration Certificate is given
by the competent authority, a message to this effect is sent to the assessees electronically. In case
of Central Excise, the Registration Certificate is issued by the AC/DC, after due processing, and
a message to this effect is sent to the assessees electronically. Thereafter, the range Officer
carries out physical verification of the declared premises and verifies the documents. A message
regarding physical verification is sent electronically. The assessee can view and take a print-out
of this.
9. Depending on the option chosen by the assessee, the signed copy of the RC can be sent by
post or can be collected by assessee in person.
10. While submitting registration form, if the assessee makes a mistake in choosing a wrong
jurisdiction (Commissionerate/Division/ Range), ACES provides a facility to the Superintendent
(in case of Service Tax) and to the AC/DC (in case of Central Excise) to forward the application
to the correct jurisdictional officer to issue registration and a message to this effect is sent to the
assessee for information.
11. The registration number will be same as the current 15-digit format with minor change such
as:
F
or-PAN based Assessees
1-10 digits – PAN of the Assessee
11-12 digits–EM (Excise Manufacturer), ED (Excise Dealer), SD (Service Tax)
13-15–Systems generated alphanumeric serial number
For non-PAN based assessees
1-4 digits TEMP
5-10 Systems generated alpha numeric number
11-12 EM (Excise Manufacturer) or ED (Excise Dealer), SD (Service Tax)
13-15–Systems generated alphanumeric serial number
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