Service tax registration is no more a cumbersome process for any assessee who wants to register in Service Tax. Nowadays, online filing and registration techniques have been introduced with the advancement in technology.
To reduce the tension of assessee regarding registration formalities Tax Mantra had tried to give you step by step assistance in regard to registration procedures.
For registration the assessee has to make an application in Form ST- 1 to the Superintendant of Central Excise in duplicate. Such application can be filed online on www.aces.gov.in .
Â For this the following steps are to be undertaken â€“
- First log on to the site aces.gov.in and select the â€˜Service Taxâ€™ option which is on the left side of the screen.
- Click on â€˜New Users to Click here to register with ACESâ€™ option. After clicking the assessee will be required to give some basic details as required and e-mail ID. The password for such registration will be sent to this mail ID.
- On submission of form the password will sent to the mail ID above and the user can then login to ACES (Automation of Central Excise & Service Tax) with such password. The password does not imply that registration formalities are over.
- Â For an existing assessee â€“ he/ she shall fill in the â€œDeclaration Form for ACESâ€ (in Appendix I) and submit it to the respective Commissionerate. The assessee will then receive a user ID and password at the mail ID specified in such form to activate his registration number in ACES. An existing assessee is not required to fill Form ST-1 again in ACES.
- For a new assessee â€“ He/ she shall register with ACES with the ID and password that is sent as mentioned in above point and select the option â€œREGâ€ and â€œFill ST-1â€.
- The form shall be filed online once all required details are filled in and shall be submitted online on its own.
- Take a print of the form submitted online. And along with this the following documents should be submitted to the department at the concerned Commissionerate.
Documents needs to be submit are â€“
1.Â Â Â Â Â Self certified copy of PAN (where allotment is pending, copy of application for PAN may be given)
2.Â Â Â Â Â Copy of MOA/AOA in case of Companies
3.Â Â Â Â Â Copy of Board Resolution in case of Companies
4.Â Â Â Â Â Copy of Lease deed/Rental agreement of the premises
5.Â Â Â Â Â A brief technical write up on the services provided
6.Â Â Â Â Â Registration Certificate of Partnership Firm
7.Â Â Â Â Â Copy of a valid Power of Attorney where the owner/MD/Managing Partner does not file the application.