Service tax is indirect tax and levied on services. To comply with service tax act, service tax registration is first step. Read guidelines below to know whether you are liable for service tax registration.
Who is liable for service tax registration?
Service provider who has provided services of Rs. 9 lack during the current year is required to get registration number.
Scope of turnover to get service tax number:
- The turnover should include all taxable services.
- Exempted services are not included to calculate turnover.
- When service provider provides services from more than one premises, turnover of all these premises should be considered to determine service tax liability.
Is registration under service tax mandatory?
Registration under service taxis mandatory if turnover exceeds Rs. 9 lack but service provider can voluntary get himself registered with service tax act if turnover is less than Rs. 9 lack.
Procedure for registration under service tax act:
Service tax registration is not as tough as vat registration. As there is no deposit required to get service tax number. You can apply online and get verified documents after it.
Follow simple steps for it:
Make login id from the following page.
After creation of account, password will be sent to email id you have entered at sign up form. Change the password when you login first time.
Please write down ID and Password because you need it when doing any online service tax work in future.
Form for registration is ST 1. After logging into account go to REG < fill ST 1.
Now you are required to fill basic details in ST 1 form.
Details to be filled in ST 1 Form:
- Applicant’s name.
- Address of applicant
- Pan card no.
- Name as per pan card
- constitution of business like proprietorship, partnership etc.
- office address.
- Division, range and commissionarate. You can search them from the this link https://www.aces.gov.in/STASE/ui/jsp/common/commlocation.do
- nature of registration – compulsory or voluntary.
- category of registration- service provider, service recipient, input service distributor.
After successful application, take print out of acknowledgement slip, sign the copy and submit to commissionarate of your location. As per new service tax registration procedure, assessee is not needed to visit service tax department and submit the document. He can speed post the form and self attested documents to department within 15 days from the date of application. It is called trust based registration. Service tax registration certificate will be granted within 2 days from application and assessee can download the same.
Self attested Documents to be submitted with application of service tax number:
- Copy of pan card ( PAN card number is mandatory for all except government department to get service tax registration)
- Address proof of business – lease or rent agreement, allotment letter of government, NOC from the landlord, proof of ownership like purchase agreement.
- Constitution of applicant.
- ID proof – PAN card, ration card, driving license, voter id, aadhar card, photo identity card issued by government, state government or PSU.
Grant of registration:
The superintendent shall grant registration certificate in form ST 2 or send intimation for no grant of registration within 7 days from the date of application. The date of application is the date when all the documents are submitted duly with acknowledgement.
If the superintendent shall not take any action within 7 days, the registration shall be deemed to be granted.
Mode of issue of form ST 2:
Form ST 2 can be received through post or take print out online from REG < View < latest ST 2.
Issue of service tax number:
Service tax number is 15 digits unique number which is granted while applying registration.
Use of service tax number:
service tax number is used to payment of service tax and filling of return. You have to quote it on each bill of service tax.
Service tax number is divided by follows:
First 10 digits : PAN number
Number 11 & 12 : service tax code
Number 13, 14, 15 : Number of service tax registration number which is connected to pan card. If you have applied only one number , it is 001.
Surrender of registration:
Some times businessman discontinued the business and provision of services. In that case, he can surrender the registration number. Registration number is surrendered by REG < Surrender menu of aces home page.
I have explain procedure for registration under service tax. Publish next part for centralised service tax registration. Subscribe for email to get mail for our next posts on service tax and income tax.