CA Ajay Agrawal
Procedure for Service Tax Registration
1. The assessee shall make an application in form ST 1 to the Superintendent of Central Excise in duplicate. Such application can be filed online www.aces.gov.in. For this the following procedure shall be adhered to :
a) The user shall first log onto the site aces.gov.in and select “Service Tax” option on the left side of the screen
b) He shall then register himself by clicking on “New users to click here to register with ACES” option. On clicking the same he will be required to give certain basic details and a e-mail id. The password for such registration will be sent to this mail id.
c) On submitting the form the password will be sent to the ID above and the user shall login into ACES with this password. Such a password is only to gain access to ACES and it does not imply that registration with the department is done.
d) In the case of an existing assessee, he shall fill in the “Declaration Form for ACES” (in Appendix I) and submit it to the respective commissionerate. The assessee will then receive a user ID and password at the mail ID specified in such form to activate his registration number in ACES. An existing assessee is NOT required to fill Form ST-1 again in ACES.
e) For a new assessee who does not have a service tax registration certificate, shall register with ACES with the ID and password that is sent as mentioned in ‘c’ above and select the option “REG” and “Fill ST-1”.
f) The form shall be filed online with all the required details and submitted online itself.
g) A print of the form submitted online shall be taken and along with this the documents as mentioned below shall be submitted to the department at the concerned commissionerate.
2. The application shall be filed within 30 days from the date of providing taxable service and shall bear the address sought to be registered.
3. The application should be filled up carefully without errors and columns and boxes which are not applicable may contain “NA” stated across them. All the taxable services provided should be mentioned on the application and there would not be separate applications for each of such taxable services
4. The Form should be signed by the director/partner/sole proprietor as the case may be or the authorized signatory. Once filed, the acknowledgement for having filed the application is to be obtained on the duplicate copy for one’s own reference. If the Particulars stated in the Form are correct, then the registration certificate would be provided within a period of seven days.
Where not so provided, the registration is deemed to have been granted.
Centralised registration is opted for in a case where the accounting and billing operations of the assessee are centralized in an administrative office which may be a branch or Head Office despite the services being provided from more than one location. The premises that is registered here is the one where the centralized accounting and billing is done. This decision is at the option of the tax payer and he can also opt to have multiple registration which however may not be advisable. The procedure would be the same as explained above with a few exceptions -
- The registration in case of centralized registration would be granted by the Commissioner of Central Excise having jurisdiction over the centralized premises.
- The registration formality at the department’s end takes a little longer than the period stated above and the concept of deemed registration need not apply here.
The following documents are required in addition to the documents needed under the aforesaid procedure -
a) Proof of address of each such premises or branches for which centralized registration is sought
b) Proof of address of branches, new offices opened if any
c) In case of the Centralised Registration Annexures as per the Trade Notice no. 03/2011-12-ST dated 20/10/2011 are also required to be submitted.
Normally 15-20 days are required to issue the ST reg Certificate under the Centralised Reg, as compared to 1-2 days for single premised registration
Documents Required for Service Tax Registration
The application shall be accompanied by copies of the following documents -
· Self certified copy of PAN, (where allotment is pending, copy of the application for PAN may be given).
· Copy of MOA/AOA in case of Companies
· Copy of Board Resolution in case of Companies
· Copy of Lease deed/Rental agreement of the premises
· A brief technical write up on the services provided
· Registration certificate of Partnership firm / Partnership Deed
· Copy of a valid Power of Attorney where the owner/MD/Managing Partner does not file the application
. Power of Attorney in favor of the Consultant (POA)
Format of power of Attorney for Service tax Registration :-
Name ( or letterhead) of the Landlord/ Assessee
By this Power of attorney executed at Mumbai at this _____ day of _______ 2012, we ________________(name of the client). hereby nominate, constitute and appoint, Mr.___________ and / or representative of M/s. ABC Chartered Accountants, Address _________________________________________________________, as attorney for our behalf t o do or file/execute/collect service tax registration certificate or any of the acts or things in connection with the service tax and also t o collect the Service Tax Registration Certificate.
And we hereby agree to ratify and confirm all and whatsoever attorney shall do.
(Properietor/ Partners/ Directors/Authorised Signatory)