As per the Guidelines framed by the Indian Govt., each Service Supplier has to mandatorily apply for Service Tax Registration if the Worth of Companies anticipated to be rendered by him in a monetary yr is greater than Rs. 9 Lakhs. Nonetheless, if the Worth of Companies rendered in a monetary yr is lower than Rs. 9 Lakh p.a. – the Service Tax Registration is non-compulsory on the possibility of the Service Tax Payer.
- Really helpful Learn: Service Tax Charges in India
The way to apply for Service Tax Registration On-line
The Software for Service Tax Registration needs to be filed by way of ST-1 Type which will be submitted on-line. Nonetheless, first time customers should create an account earlier than furnishing the small print within the ST -1 Type. The Account will be created on the next web site
http://www.aces.gov.in/STASE/ui/jsp/frequent/registerWithACES.do
On creation of an account on the above web site, a password can be despatched to your e mail id. You’d be required to alter this password and set a customized password if you login to your account for the primary time.
The Account created on the above web site can be your everlasting account for all issues associated to Service Tax and you’re requested to recollect the username and the password for a similar. After logging into your Account – an assessee is required to furnish the ST-1 type obtainable underneath the REG tab (Refer Screenshot)
On clicking on Fill ST-1, the ST-1 Type will open and the Assessee is required to furnish particulars as required within the ST-1 Type. The Type has been hooked up herewith in your Prepared Reference
If an Asseessee is offering greater than 1 Service/offering service from greater than 1 premise, he can register all such providers/premises in the identical type itself by clicking on the Companies Provided Possibility and choosing the Companies.
Commissionerate, Division & Vary
The Assessee is required to furnish particulars of the Commissionerate, Division & Vary with whom he’s registering himself. Many Assesssee’s have issues in finding the Commissionarate, Division & Vary with whom to register themselves. To your prepared reference, you’ll be able to refer the hyperlink under and choose your state which is able to show the above talked about particulars
http://www.aces.gov.in/STASE/ui/jsp/frequent/statelocation.do
On making use of for Service Tax Registration on-line, an Assessee is required to take a print of the Acknowledgement Slip, signal the identical and submit a tough copy of the ST-1 Type to the Commissionerate with whom you’re registering your self. The Tackle of the Commissionerate is obtainable on the above talked about hyperlink.
Concern of Service Tax Registration
As per Rule 4 of the Service Tax Guidelines, 1994 – The Superintendent shall after verification of the ST-1 Type both grant the Service Tax Registration Certificates (ST-2) to the Assessee or ship intimation for non-acceptance of Service Tax Registration. If both of the above 2 choices just isn’t exercised inside 2 days by the Superintendent, the Service Tax Registration shall be deemed to be granted.The Service Tax Registration i.e. ST-2 Type can be issued within the method as opted for by the applicant (By Publish/On-line).
The applicant would even be allotted a 15 character Service Tax Quantity which he can be required to qoute on all his invoices.
In case an applicant has opted for on-line problem of Service Tax Registration, the ST-2 Type can be obtainable on the homepage of the assessee and will be considered by clicking REG>View>Newest ST-2
Paperwork to be submitted for Service Tax Registration
A self attested copy of the next paperwork is required to be submitted by Registered Publish/ Pace Publish to the involved division, inside 7 days of submitting the Type ST-1 on-line, for the aim of verification:-
- Copy of the PAN Card of the Proprietor or the Authorized Entity registered.
- {Photograph} and Proof of Id of the particular person filling the appliance particularly PAN Card, Passport, Voter Id Card, Aadhar Card, Driving Licence, or another photograph identification card issued by the Central Govt., State Govt., or Public Sector Endeavor.
- Doc to determine possession of the premises to be registered corresponding to proof of possession, lease or lease settlement, allotment letter from the govt., No Objection from the Authorized Proprietor.
- Particulars of the primary checking account
- Memorandum/ Articles of Affiliation/ Record of Administrators
- Authorisation by the Board of Administrators/ Companions/Proprietor for the particular person submitting the appliance.
- Enterprise Transaction Numbers obtained from different govt departments or businesses corresponding to Customs Registration No. (BIN No.), Import Export Code (IEC) No., State Gross sales Tax No. (VAT) Central Gross sales Tax No., Firm Index No. (CIN) which have been issued previous to the submitting of the Service Tax Registration software.
Different Related Factors concerning Service Tax Registration
- It’s necessary for the applicant to cite his PAN No. within the Service Tax Registration Type
- It’s also necessary for the applicant to cite his E mail and Cell No. within the Service Tax Registration Type. Current registrants who haven’t furnished the identical are additionally required to replace their particulars.
- It isn’t mandatory that your ought to have a commercially authorized area to use for Service Tax Registration. Even an individual working from his dwelling can register for Service Tax Registration mentioning his Residence Tackle as his Workplace Tackle.
- The Service Tax Registration is granted within the identify of the entity working the enterprise (Eg: Firm/ Partnership/Proprietorship). In case an individual doesn’t have a registered entity, he shall put his personal identify because the identify of the entity and the Service Tax Registration can be granted on his particular person identify.
- After the Service Tax Registration No. is granted, all Registration holders are required to file Service Tax Returns on a half yearly foundation. Submitting Service Tax Registrations is obligatory for everybody no matter whether or not Service Tax has been collected or not.
- If the worth of providers supplied throughout the yr is lower than Rs. 9 Lakhs – an individual can declare Service Tax Exemption and isn’t required to use for Service Tax Registration.
- In case an individual has Service Tax Registration however his worth of providers is lower than Rs. 9 Lakhs – he can nonetheless declare Service Tax Exemption. Nonetheless, submitting half yearly returns can be necessary on this case.
In case the paperwork aren’t acquired by the Division inside 15 days or the paperwork are discovered to be incomplete or incorrect – Service Tax Registration will get revoked.
It’s extremely suggested that earlier than making use of for Service Tax Registration, an individual shall verify all particulars accurately and make sure that correct paperwork are being furnished that are full in all respects.