CA Manish Garg

CA Manish GargThe Hon’ble Finance Minister has announced some drastic changes in the service tax which include the change regarding the procedure of registration under service tax for the single premise. As per the new procedure applicants are required to submit their PAN for the registration and person also registered is required to submit the PAN within 3 months of the order.

Online ST-1 should be filed for the registration under service tax and once the completed application form is filed in ACES, registration would be granted online within 2 days, thus initiating trust-based registration. On grant of registration, the applicant would also be enabled to electronically pay service tax. Further the applicant is required to submit the below mentioned document within 7 days of the application for verification (Self Attested):

  • Copy of the PAN Card of the proprietor or the legal entity registered.
  • Photograph and proof of identity of the person filing the application namely PAN card, Passport, Voter Identity card, Aadhar Card, Driving license, or any other Photo-identity issued by the Central Government, State Government or Public Sector Undertaking.
  • Document to establish possession of the premises to be registered such as proof of ownership, lease or rent agreement, allotment letter from Government, No Objection Certificate from the legal owner.
  • Details of the main Bank Account.
  • Memorandum/Articles of Association/List of Directors.
  • Authorization by the Board of Directors/Partners/Proprietor for the person filing the application.
  • Business transaction numbers obtained from other Government departments or agencies such as Customs Registration No. (BIN No), Import Export Code (IEC) number, State Sales Tax Number (VAT), Central Sales Tax Number, Company Index Number (CIN) which have been issued prior to the filing of the service tax registration application.

E-mail and mobile number mandatory:

The applicant shall quote the email address and mobile number in the requisite column of the application form for communication with the department. Existing registrants who have not submitted this information are required to file an amendment application by 30-4-2015.

No solution for the bigger industries in easy registration

The bigger industries having the work at different areas, who wants to pursue for the central registration under service tax are still under the same condition as earlier was. No solution was made in this budget for the easy registration and they still have to follow up with the department again and again.

With the time limit of 2 days as in the case of registration for single premises, why the government doesn’t takes the step to grant the central registration within the time period, so the work should move with more smoothness.


The good step regarding the registration of the single premise, which earlier was also not difficult as compare to central registration. So the central government should also grant some relief regarding the central registration of the service tax, which make the departmental working more accurate and run with smoothness.

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