Registration Under Service Tax

Procedure for Service Tax Registration

As per Service Tax Law  it is mandatory for the following categories of persons obtain registration :-

• Every person liable to pay service tax under Reverse Charge
• An input service distributor
• Ever provider of taxable service whose aggregate value of taxable service exceeds 9 lakhs in a financial year.

Time limit for making application

Every person mentioned above will have to get themselves registered under the service tax law within 30 days from the date of commencement of such service or business.

Whereas in case of service provider whose aggregate value of taxable service not exceeded 9 lakhs in a financial year not need to obtain registration, where in case he has obtained registration he is liable to payment of service tax only if the value of taxable services exceeds 10 lakhs rupees.

To whom the application has to be made 

As per Rule 4(1) of the service tax rules the application is to be made to the concerned Superintendent of the central excise.

Where a person, liable for paying service tax on a taxable service 

(i)   provides such service from more than one premises or offices; or 

(ii)  receives such service in more than one premises or offices; or

(iii) is having more than one premises or offices, 

and has centralized billing system or centralized accounting system in respect of such service, and such centralized billing or centralized accounting systems are located in one or more premises.

He may, at his option, register such premises or offices from where centralized billing or centralized accounting systems are located.

The Registration under the above category is issued by the Commissioner of Central Excise in whose jurisdiction the premises or offices, from where centralized billing or accounting is done, are located.

Form of application 

The application for registration under the service tax law is required to be made in form ST-1 as prescribed under the rules. The ST-1 can be filed online using website www.aces.gov.in, if  the application is made through ACES the registration number can be obtained immediately, but the registration certificate will be issued only after submitting the necessary papers.

Documents required for registration 

• Copy of the PAN
• Proof of residence 
• Consitution of the Applicant(partnership deed/MOA in case of company)
• Power of Attorney if the application is signed by the authorised person

Applying for Service tax registration through ACES

Step 1 :- 

Login to the ACES account or Create a new account if you don't have ACES account

How to create a ACES account?

1. Go to the website www.aces.gov.in 
2. In the menu select the service tax option
3. On the login page select "click here to register with aces"
4. Fill all the required details and after filling the details click on submit, After submitting you will a conformation page as follows 
5. You will receive the password through the email provided in step 4
6.  Use the Username(given in step 4) and password login into aces.

Note:-If you are longing in to aces for the first time you will have to reset a custom password on your first login.

For detailed process on how to create a ACES account click here

Step 2 :- 

After you login in to the ACES in the home page under REG tab in the menu select file Fill ST-1 Option

 Step 3 :- 

Fill all the required details which are marked as compulsory

• If you have a PAN submit the same if you don't have one ACES will issue a temporary registration number which has to be changed after obtaining a new pan.
• Select the Constitution of the applicant 
• Select the category of the Registrant as applicable

• Enter the address of the premises for which the registration is sought 
• Select the commissionerate, Division and Range of the Superintendent based on the address of the premises for which the registration is required.

Note:- Click on this link to find the Range, Division and commissionerate which  is available on the ACES website.

Submission of Documents to Superintendent

After Filing the Form ST-1 online the assessee will get his PAN based ST number instantly and
Assessee needs to download the prefilled ST-1 and required to Submit the copies of the below documents to the Superintendent.

• ST-1 Application Form ( in duplicate ) signed by the Director/partner/proprietor/authorized person at the end of the application
• Copy of PAN Card of the assessee
• Documents Required for the premises for which registration is sought 
• Proof of Address Any one of the following documents:
• In case of self owned property any document like Annual tax payment receipt showing name of applicant, or copy of sale deed etc. may be provided.  
• In case of a rented premises : Lease License/rent agreement or rent receipt of Registered Co. Op. Housing Society, at least for a tenure not less than one year from the date of application for Registration, and in case the Annual Rent amount payable is more than Rs10 Lakhs, the Service Tax Registration number of owner.
• In case the Lease License Agreement or Rent Receipt is not in the name of the applicant and the Lessee is related /associate person of the tenant / lessee, then the Rent agreement between original lessor and applicant shall be produced along with following document/details: 
• (I) Relationship between applicant and  lessee/ tenant.
• (ii) No objection Certificate for carrying out the business of applicant from the owner of the premises,
• (iii) Photo ID proof of the person giving NOC i.e. owner of the premises.
• Consitution of the Applicant(partnership deed/MOA in case of company)
• Details of the Director/ Partners / Proprietors
• Name and address of the Directors / Partners /Proprietor
• Name and address of Authorized signatory
• Copy of PAN Card of Directors / Partners /Proprietor,
• Identity Proof of Directors / Partners /Proprietor

Issue of Registration 

The Superintendent of Central Excise shall after due verification of the application form shall issue the certificate of registration in Form ST-2 within seven days from the date of receipt of the application.

If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted

If the Assessee has selected the option to get ST-2 online the same is available in the aces website, To Download St-2 online Go to REG>View>Latest ST-2