SERVICE TAX REGISTRATION

Registration of Service Tax is compulsory only when the gross turnover exceeds 10 lacs respectively in an accounting year. Below that, it is voluntary.

In case of Service Tax: Assesses need to file ST – 3 (service tax return) Compulsory when the gross turnover exceeds 10 lac in an accounting year.

PROCEDURE FOR REGISTRATION IS:

Step 1-

Access the website for online registration aces.gov.in

Step 2 –

Select the Service Tax icon

Step 3 –

System will ask for user id and password, select NEW USER option.

Step 4 –

Start creating user id for Assessee, fill the required details of assessee only.

Step 5 –

Provide that Email id that you can access to obtain the user Id and password which would have been sent by service tax authority via email after completing the details.

Step 6 –

Submit that page, then you will get an user id and password on the email provided.

Step 7 –

Enter that user id and password then system will ask you to reset your password then follow the instructions.

Step 8 –

After setting your password then re-login.

Step 9 –

Select on the Reg icon – it will show  ST – 1 click on ST 1.

Step 10 –

Fill the Form ST -1, while filling ST 1 you should have all the details of the client but mention your email id for further communication from the authority.

Step 11-

After completing the form ST-1, recheck it and submit it.

Step 13 –

Get Acknowledgement Slip’s printout and get it signed by the authorised partner and submit hard copy with the Service Tax Authority along with Supported Documents of the assessee within 7 working Days of online submission of ST-1

DOCUMENTS REQUIRED:

1.    Copy of Registration Certificate

2.    Copy of partnership deed

3.    Copy of PAN card

4.    Copy of rent/lease agreement

5.    Copy of NOC from the owner of the property taken at the time of registration of firm

6.    Copy of ownership proof of the owner of that property- water bill/MTNL bill / Electricity Bill. Bills should be in the name of the person signed rent/lease agreement.

7.    Copy of Id and Address proof of partners

8.    Copy of PAN card of both the Partners

IN CASE OF COMPANIES:
 

1.    Copy of COI

2.    Copy of MOA & AOA

3.    Copy of 18 & 32

4.    Copy of PAN card of the Company

5.    Resolution of the Company authorizing the person to deal in the authority to sign the Acknowledgement Slip of ST-1.

6.    Copy of ID proof of the Directors.

Copy of PAN card of both/ all the directors

For further details contact writer at nikita.1.singh@gmail.com

·         The information given in this blog is the personal understanding of the writer and shall not be used as a conclusive material. The content stated/mentioned here is subject to changes by respective government/authorities in the applicable laws. The writer shall not be liable for any direct or indirect damages caused to any person acting solely on/based upon the information provided herein.