Service Tax Registration – Compliances

Every service provider becomes eligible for registration when the total amount of taxable service in a year exceeds Rs.9lakhs.

When to apply for registration

  • Registration with the Service Tax office or the Central Excise office is required, making an application in Form ST – 1(in duplicate) within 30 days from the date of notification of taxable service.
  • If a registered assessee branches out into a new service, they have to register again, unless the new service is exempted from Service Tax laws.
  • If a registered assessee ceases to carry on the activity for which he is registered, then he should surrender his registration certificate to the Central Excise authorities.

Documents required for registration

  • Copy of PAN Card
  • Proof of residence
  • Constitution of applicant
  • Address proof of the premises being registered
  • Residential address of proprietor /partners in the firm along with address proof and stamp size photograph;
  • Copy of partnership deed or memorandum of association; and
  • Copy of power of attorney authorizing any of the partners/employees of the firm to sign deal and comply with the matters relating to Service Tax.

This list is not exhaustive in nature and it includes other documents which varies with entity applying for registration.

Procedure of registration

Application for registration can be made online. In such a case, registration number is obtained immediately online. As stated above, application should be made in Form ST– 1 and all the necessary documents are to be submitted to obtain the registration certificate. Department is required to issue the registration certificate within 7 days of the receipt of the application in Form ST – 2. In case of failure to issue the certificate, the registration is deemed to have been granted and the assessee can carry out his activities.

Penalty for late registration

If there is delay in registration, then penalty upto Rs.10000 or Rs.200 per day of delay (whichever is higher) can be imposed by the department. However if the assessee proves that there was a reasonable cause for the delay, the penalty can be waived. will assist you in all Business Maintenance issues including your service tax issues, such as filing of returns , levy of services, taxability and in any other service tax related queries.

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