• Sep
  • 07
  • 2012

Procedure & Documents Required for Service Tax Registration

Posted In Service Tax | , | 34 Comments » Print Friendly and PDF

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.

Centralized registration

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

Address

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.

Yours truly,

For ____________________

(Properietor/ Partners/ Directors/Authorised Signatory)


34 Responses to “Procedure & Documents Required for Service Tax Registration”

  1. mike rana says:

    where are the answers to the questions asked by people on this site ?

  2. harish mohan says:

    its a useful article about service tax registration. thanks a lot for sharing useful information

  3. ravindra singh rathore says:

    nice article, will u plz tell me one more thing sir for providing labour services to the industry of small org. wheather any compliance of labour law attract if there is not more than 20 employee.. and registration under service tax is to be done na sir….

  4. Karan says:

    For service tax registration call 9910373936

  5. B.USHA says:

    Hi sir,

    I Dont know what to do in service tax will u please help me!!!!

    I am going to start service tax Consultant will u pls say me the procedure kindly say me !!!!

  6. Mukund Thakur says:

    Nice Article always appreciable.

  7. mohamed riyas says:

    thank u sir one my client recevied service tax registaion number but they are wrongly choose nature service but they was pay tax also now they want to changing in their catagory whether its possible or not

  8. mukesh says:

    please tell me that exemption available in service tax whcih is 10 lacks is for the concern who has received consideration in less then 10 lacks or if his received consideration is more them 10 lacks then he got exemption for 10 lacks

    thank you

  9. raj says:

    Hello Sir,

    Very good document. I have one query. Here we need to give a Power of Attorny to a chartered accountant. Is it mandate that, only through CAs we can do service tax registrations? Is it like we ourself can do?

    looking to hear from you sir.

    Raj

  10. Mohammed Nasir says:

    A son wants to register for Service Tax but he stays at his father’s house.
    In such case what are the Address proof he has to submit Passport,Electricity bill is in the name of father and is NOC is also required or not.Please Guide…..

  11. Mohammed Nasir says:

    A son wants to register for Service Tax but he stays at his father’s house.
    In such case what are the Address proof he has to submit Passport,Electricity bill is in the name of father and is NOC is also required or not.Please Guide

  12. Bhumiak Shah says:

    Hello Sir,
    I have amended ST 1 to add few more services, what are the documents required to submit ?

  13. Anurag Mundra says:

    Individual having address proof of bihar service provider at gujarat , should he take centralise reg or under single premises

  14. G.L. Dashora says:

    i have filled ST1 form first time but due to mistake form is withdrawn,
    after this when i try to login it says cannot login with this user id,
    so i created new user
    but ack receipt shows reg. no. ___________SD002
    is it valid because it is first registration

    pl clarify the doubt

  15. Raveendra says:

    for regn ,Pls tell me the following ,

    1.We are service recipeient like,security service,transportation exc.whether we need to register for these payments with The SREVICE TAX Dept ,even for small payments to service tax payments,if yes

    2.TEll me the proceedure under which code i need to register, we are PVT LMT Company.

    3.Power of attorney , whether e-stamp is required ,how much amount of stamp is required

  16. NAGARJUNA SEGU says:

    sir,
    I need to know how to fill the new user registration form in ACES website for service tax registration…can u please guide me for that….?
    Specially for the following details:
    Name of the unit:
    Designation

  17. sandeep says:

    sir
    we were register to service tax and as our business was not there we cancelled the service tax registration, as now we had business for F.Y. 2013-14 and we want to take registration , pl suggest on this

    sandeep

  18. Naidu says:

    Thank you very much sir, useful information.

  19. ajeet jain says:

    which amount stamp paper required for all registration formalities.
    please sent me detail about quiery

  20. gsvsivaji says:

    Sir

    Thank q very much for information

  21. Anu says:

    It’s very useful and nice information. Thank you for u r information

  22. Praveen says:

    Thanks for usefull information.

  23. Dharmendra says:

    I am a steal and iron dealer and paid above rs 1500 many times for freight and forwarding charges in 2012-13, haw can i submit service tax. i want to get registered for service tax. what are the requirements for this?

  24. INDHU says:

    Thanku very much
    and it is very useful
    i wrote this for my assignment

  25. karishma mehrotra says:

    what all documents can be submitted for address proof of the company where head office is different from registered office.

  26. Sudhakar Padhmanaban Padayachi says:

    Hello Sir, it is nice article, lay man can understand, thks for the information sharing,thks a lot, rgds, P.sudhakar

  27. S.MANOHARAN says:

    Sir

    Once we applied ST1 online and submiting in the Servicetax chennai .They are asking covering letter from the assesse. Is it correct Please response

  28. pawan Sharma says:

    good article sir

    Pawan Sharma
    Advocate
    Chandigarh

  29. Prashant Desai says:

    Very good article thanku very much for this

  30. rahul gupta says:

    very nice write up…thanks to u for this

  31. CA. Ajay Agrawal says:

    dear ankur, you have to take a simple power of attorney in favor of the director who is applicant. and submit it along with the relevant resolution appointing the director as the authorised signatory for the ST registration.

  32. CA.Subhash Chandra Podder says:

    Good write up. well done.
    CA. Subhash Chandra Podder, FCA
    Kolkata
    07/09/2012

  33. Chetan Dilipkumar Agrawal says:

    Hi Chachaji!!
    Very good article.
    Glad to see you in the internet.
    I have also started study of service tax.
    All the best

  34. Ankur Shah says:

    In case of one of my clients, director of the company had filed application for registration alongwith all the documents and board resolution. Though the service tax department is asking for POA in facour of director of the company. What to do in this case? Please guide.

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