How to take service tax registration number by a company?
11 Replies
CA. Praveen Gupta
(CA )
(346 Points)
Replied 18 December 2010
Just fill form ST 1 with relevant document (mention in form) and sent it to Service tax dept.
(Guest)
Section 69 of the Finance Act, 1994 read with Rule 4 of the Service Tax Rules, 1994 prescribe the manner and form for registration as an assessee, of any person liable to pay service taxin accordance with the provisions of Section 68 of the Finance Act, 1994. Below set, in brief is the procedure for registration:
- An application for registration in Form ST-1 has to be made to the concerned Superintendent of Central Excise within 30 days from the date on which service tax becomes leviable. However, where a person has commenced his business for providing taxable services after the date whenService Tax is levied, the application for registration is to be made within 30 days from the date of commencement of business.
- For an assessee providing more than one taxable service, a single registration needs to be filed by him mentioning therein, all the taxable services provided by him.
- If taxable services are provided by the assessee from more than one premise, and has a centralized billing system at any one of such premises then he has the option to get registration for only one premise from where such centralized billing is done. On the other hand if taxable services are provided by the assessee from more than one premise, and he does not have a centralized billing system, he has to make a separate application forregistration in respect of each of such premises.
- The assessee has to give some information like his name, address and the category of services rendered except in the case of registration of a Stockbroker. The Service Tax (Amendment) Rules, 2001, with effect from 16-7-2001, has inserted a new column No 2A in Form ST-1 for furnishing PAN Number by the Assessee. If PAN has not been allotted or applied for, the same is to be indicated.
- A certificate of registration in Form ST-2 shall be issued within 7 days from the date of receipt of the application in Form ST-1. However if theregistration certificate is not granted within the 7-day period, the registration applied for shall be deemed to have been granted. In the latter case where registration is deemed to have granted a slight anomaly may arise owing to the non-allotment of registration number in the light of the fact that Circular No. V/DGST/30-Misc-29/2001/3674 dated September 18, 2003 read with the Service Tax Credit Rules, 2002 require all service providers providing taxable services to quote their registration number on their invoices.
- Every instance of transfer of business of a registered assessee to another would entail the obtaining of a fresh certificate of registration.
- Every registered assessee, who ceases to provide taxable service, for which he is registered, shall surrender his registration certificate immediately.
- The registration certificate issued to an assessee can be amended on various grounds namely change in address of business premises, change in name and style of firm etc.
- There is no minimum/threshold limit that is prescribed for registration.
source .. tax4india
CA.RAJIV SHUKLA FCA
(Practicing Chartered Accountant)
(346 Points)
Replied 18 December 2010
Dear Vikash Kumar Ji,
Below is the Answer for registeration with Service Tax Department.
1-Visit Aces.go.in-------------
2-New user regiseteration for User ID
3-Get User ID & Password in your email mentioned during the creation of the ID
4-Change your Pass word and mak Login
5-Fill ST-1 with PAN Card and Address Proofs data
6-Take Printout of the Filled ST-1 in duplicate
7-Submit the ST-1 Form with ACES site
8Take printout of Successfull regsiteration page dispalyed after
9-Preapre Company's Reslotion for Authorisation of the Director to apply Service Tax Number
10- Make Two Bunch of ST-1,PANCard ,Address Proof, Successfull regsiteration page and resolution
11-To be signed by the Authorised Perosn with Stamp and deposit with Depatments Given address on Successfull regsiteration page.
Thi is the Practical Apprach towards your Answer.
Vikash Kumar
(Manager Accounts (CA. Final))
(694 Points)
Replied 18 December 2010
Thanks to all. Rajiv sir a special thanks to you for ur best presentation.
CA.SKR
(CA; CS-Final (One Group); DISA (ICAI); Insolvency Professional)
(442 Points)
Replied 26 January 2011
Thanks CA. Rajiv for providing step by step proceedure for Service Tax Registration.
supal a brahmakshatriya
(m com c a final)
(31 Points)
Replied 04 July 2011
as i have applied for st 1 registration and i failed to get print out of the same now if i want to get print of registration again what i have to do .....?????
please help me if any one knows/////
CA.RAJIV SHUKLA FCA
(Practicing Chartered Accountant)
(346 Points)
Replied 04 July 2011
Step-I If you printed the Acknowledgement Letters Copy at the end successfully.
Pls login again and View latest ST -I and take the printout and file with Serv tax Authorities.
Step -II, You dont have any ST-I and Ack
Step-III,You dont have any ST-I but not Ack
In both cases Make a New Login and File ST-1 again and genrate ST-1 and Ack for Filling. Now you will Get a Number SD002 earlier was SD001
mohit kumar goel
(article assistant)
(22 Points)
Replied 19 November 2011
Sir,what do you mean by the new login.?
is this is new userid and password?
mohit kumar goel
(article assistant)
(22 Points)
Replied 21 November 2011
Sir,
i filled amended st-2 form online but forget to take the print of the acknowledgement..what should i do now?
CA.RAJIV SHUKLA FCA
(Practicing Chartered Accountant)
(346 Points)
Replied 21 November 2011
Pls View Amended ST-2 and take the printout of this & attached the appropriate papers and desposit with Authorties with in 7 days.
It will be accpted with Sewa Sulk.
CA.RAJIV SHUKLA FCA
(Practicing Chartered Accountant)
(346 Points)
Replied 21 November 2011
Pls View Amended ST-2 and take the printout of this & attached the appropriate papers and desposit with Authorties with in 7 days.
It will be accpted with Sewa Sulk.
Rajiv Shukla FCA
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