As per the Rules framed by the Indian Govt., every Service Provider has to mandatorily apply for Service Tax Registration if the Value of
Services expected to be rendered by him in a financial year is more than Rs. 9 Lakhs. However, if the Value of Services rendered in a financial
year is less than Rs. 9 Lakh p.a. – the Service Tax Registration is optional at the option of the Service Tax Payer.
- The Application for Service Tax Registration has to be filed via ST1
- The user needs to create a login ID after which the ST 1 csn be filed online
- Account can be created on the following website
- Login ID password ll be sent to your Linked E-mail ID
- After Ist lgoin the user needs to change its password and set its custom passwod.
- The Account created ll be your permanent account for all matters related to Service Tax .
FILING ST 1
- Form available under the REG tab
- On clicking on Fill ST1,
- The ST1 Form will open and the Assessee is required to furnish details as required in the ST1 Form.
- If an Asseessee is providing more than 1 Service/providing service from more than 1 premise, he can register all such services/premises in the same form itself by clicking on the Services Offered Option and selecting the Services.
- The Assessee is required to furnish details of the Commissionerate, Division & Range with whom he is registering himself.
- For your ready reference, you can refer the link below and select your state which will display the above mentioned details
- On applying for Service Tax Registration online, an Assessee is required to take a print of the Acknowledgement Slip, sign the same and submit a hard copy of the ST1 Form to the Commissionerate with whom you are registering yourself.
- As per Rule 4 of the Service Tax Rules, 1994 – The Superintendent shall after verification of the ST1 Form either grant the Service Tax Registration Certificate (ST2) to the Assessee or send intimation for non acceptance of Service Tax Registration.
- If either of the above 2 options is not exercised within 2 days by the Superintendent, the Service Tax Registration shall be deemed to be granted.
- The ST 2 (registration certificate) is alloted online in View option of Reg tab after login into your account .
- The applicant ll be allotted a 15 character Service Tax Number which he would be required to qoute on all his invoices.
CHECKLIST OF DOCUMENTS REQUIRED
- ST1 Form ( in duplicate )
- Attested Photocopy of PAN Card or PAN allotment letter
- The following documents (Xerox copies) are also to be submitted along with ST 1 form.
- Ownership proof of premises (copy Electricity bill or Telephone bill / Rent Agreement & NOC)
- Bank account statement.
- Companies registered under the Indian Companies Act, 2013-
- Memorandum and Articles of Association.
- List of Directors with contact addresses along with telephone. (with I D & Residence Proof)
- Extracts of the Board’s Resolution authorizing any of the director/employees of the company to sign, deal and comply with the provisions of the Service Tax Rules.
- In the case of Partnership Firm-
- Partnership Deed.
- Power of Attorney authorizing any of the partner/ employees of the firm to sign deal and comply with all the matters relating to Service Tax as required under the provisions of Service Tax Rules.
- In the absence of Power of Attorney, ST-1 Application and other documents relating to
- service tax should be signed by all the partners.
- Name of Partners with contact addresses along with telephone.
- In the case of Proprietorship Firm
- Pan card & address proof.
- Proof of ownership.
- authority letter.
- Bank account statement.
- NOC of the owner of property.
OTHER RELEVANT POINTS REGARDING SERVICE TAX REGISTRATION
- It is mandatory for the applicant to quote his PAN No. in the Service Tax Registration Form.
- It is also mandatory for the applicant to quote his Email and Mobile No. in the Service Tax Registration Form. Existing registrants who have not furnished the same are also required to update their details.
- It is not necessary that your should have a commercially approved space to apply for Service Tax Registration. Even a person working from his home can register for Service Tax Registration mentioning his Residence Address as his Office Address the only condition that arises is you must be providing taxable sevices beyond limit.
- The Service Tax Registration is granted in the name of the entity operating the business (Eg: Company/ Partnership/Proprietorship). In case a person does not have a registered entity, he shall put his own name as the name of the entity and the Service Tax Registration would be granted on his individual name.
- After the Service Tax Registration No. is granted, all Registration holders are required to file Service Tax Returns on a half yearly basis. Filing Service Tax Registrations is compulsory for everyone irrespective of whether Service Tax has been collected or not.
- If the value of services provided during the year is less than Rs. 9 Lakhs – a person can claim Service Tax Exemption and is not required to apply for Service Tax Registration.
- In case a person has Service Tax Registration but his value of services is less than Rs. 9 Lakhs – he can still claim Service Tax Exemption.
*However, filing half yearly returns would be mandatory in this case
In case the documents are not received by the Department within 15 days or the documents are found to be incomplete or incorrect – Service
Tax Registration will get revoked.