Service tax

Who should get registration?

1.      A person liable for paying service tax.

2.      Input service distributors

3.      Service provider who is exempt but whose aggregate value of taxable service exceeds nine lakhs.

Application form :

FORM ST 1

When to apply for registration?

A person should register himself within 30 days from the date of commencement of the business of providing taxable service.

Procedure for registration:

The application should be filed electronically through ACES. The registration number is generated by the system. Assessee can issue invoices, pay tax electronically and file return electronically even if registration certificate is not issued by superintendent.

After that assessee should submit photocopies of following documents to superintendent

1.      Pan card

2.      Proof of address of premises

3.      Constitution of applicant –MOA or partnership deed

4.      Power of attorney in respect of authorized person.

5.      List of partners /directors

The assessee should submit above documents within 15 days from date of filling application.

NAME SHOULD BE THE NAME  AND STYLE in which applicant is carrying business.

Registration Certificate:

Superintendent will grant certificate of registration in ST-2 within 7 days from the date of application of registration complete in all respect.If registration is not granted within seven days, it is deemed to have been granted. Circular no 72/2/2004 –st dated 2-1-2004.

FEES for registration:

There is no official fees for registration.

Watch the video -How to fill form ST-1 (service tax registration) online? in HINDI

Registration Number:

Registration no is 10 digit number.

Premises code:

The registration certificate contains premises code which is for identification of service provider’s location.

Implications Of Late Registration:

If there is service tax liability before registration,assessee has to pay service tax with interest. Additionally, assessee will be liable to pay penalty up to 10000 for late registration. Penalty for late payment of tax can be also imposed on taxpayer. So it is advisable to get registered with department if you are liable to paying tax.

A person should get one registration number for all the services he provides. He has to mention services details in registration form. He can file single return for all the services showing segregation of services.

Amendments In Registration certificate:

If assessee starts to provide new services or he wants to amend address or any other thing in certificate, he should intimate jurisdictional officer within 30 days from that change.

Cancellation of registration:

If assessee ceases to provide services mentioned in registration certificate, he can apply for cancellation of registration online. On receipt of application, superintendent of central excise shall ensure that no dues has unpaid and he will cancel the certificate.