Circular No. 82 / 3 /2005- ST
21st October, 2005
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
Subject: Service Tax Forms ST-1, ST-2 and ST-3
Every person liable to pay service tax is required to get registered. In addition, the following categories of persons are required to get registered 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 in a financial year exceeds three lakh rupees
2 The Service Tax Rules, 1994 have been amended vide notification No. 31/2005-Service Tax dated 20th October, 2005, notifying the revised Forms ST-1 (application for registration), ST-2 (certificate of registration) and ST-3 (half-yearly return). The same Form ST-1 has also been specified vide notification No 32/2005-Service Tax dated 20th October, 2005 for the purpose of registration under rule 3 of the Service Tax (Registration of Special Category of Persons) Rules, 2005. Format of Certificate of Registration (ST-2) is common for all categories of persons. Further, the same Form ST-3 has been specified for the purpose of furnishing return under sub-rules (9) and (10) of rule 9 of the CENVAT Credit Rules, 2004 vide notification No 33/2005-Central Excise (N.T.) dated 20th October, 2005.
3 All new registrations are to be carried out as per the revised forms. In this regard the following instructions shall be followed:
(i) The applicant shall be required to produce copy of PAN, proof of residence and constitution of applicant at the time of filing an application for registration. Power of attorney would be required in respect of authorized person(s).
(ii) Centralized registration shall continue to be granted by DGST as per the procedure prescribed in letter F.No 354/106/2005-TRU dated 8th August, 2005.
4 It may be noted that if the registration certificate is not granted within seven days of the receipt of application in Form ST-1, the registration applied for shall be deemed to have been granted.
5 The half yearly return in Form ST-3 for the period April-September 2005 may be furnished either in the revised format or in the format existing prior to 20th October, 2005.
6 Field formations may be suitably informed
7 A suitable trade notice may be issued.
8 Hindi version will follow.
Technical Officer (TRU)