Whats the online Service Tax Registration procedure/process and whats the Document required and eligibility requirement for service tax registration ?
Post 2012 Budget which introduced the concept of negative list, lots of service provider has came under the ambit of service tax and had queries related to service tax registration. So every person liable for paying the service tax shall make an online application for service tax registration to the concerned service tax officer (Superintendent of Central Excise) in Form ST-1 for registration within a period of thirty days from the date on which the service tax under section 66 of the Finance Act, 1994(32 of 1994) is levied: Read What’s the Current Service Tax Rate
Time Limit for Registration under service tax registration is 30 days from date of commencement of services, he shall make an application for registration within a period of thirty days from the date of such commencement. Read Penalty for Late Registration under Service Tax
Service Tax Registration is Income Tax PAN based registration but in case if you don’t have the PAN card you can still apply for service tax registration and system will issue a temporary Registration Number to the Assessee if he/she does not furnish PAN number while filing. The temporary Registration does not have any impact on working of the Assessee in the system and assessee having temporary Registration works normally. To get a permanent PAN based number Assessee can file an amendment in Registration mentioning the new PAN number obtained from the Income Tax department The amendment will again follow the same approval cycle as that of fresh registration. Read Get Online Income Tax PAN Card
Before Filing ST-1 for service tax registration one has registered with the service tax website (aces.gov.in) but apply for Service Tax Registration one must be ready with Following documents.i.e Self attested copies
- PAN Card (Read how to verify PAN Card Details with PAN Card Number)
- Proof of Address (Rent Agreement, VAT/CST Registration Certificate, Bank Statement, Light Bill, Telephone Land line bill (not older than 3 months ))
- For Partnership Firm: Registered Deed of Partnership
- For Company: MOA, AOA and Certificate of Incorporation and Board of Director resolution for approval for service tax registration and authorization to any director for signing of documents
- In case if owner is not submitting application then Power of Attorney in favor of other person submitting the application.
- Proof of Identity of signatory (Director/Partner/Proprietor/Authorized Signatory): PAN Card plus Voter id/Driving Licences/Passport/Bank Passbook.
Post all documents are complete one must be clear about what service category he want to register. i.e. what are the services he is going to provide under that service tax registration.
Online Service Tax Registration
Also, the following two categories of persons have been identified as ‘Special Category of Persons’ under The Service Tax (Registration of Special Category of Persons) Rules, 2005:
i) Input Service Distributor;
ii) Any provider of taxable service whose ‘aggregate value of taxable service’ (‘aggregate value’ has been defined in Rule 2(b) of The Service Tax (Registration of Special Category of Persons) Rules, 2005) in a financial year exceeds nine lakh rupees.