Libertatem Magazine - - Igniting Minds -

Now that the GST bill is be­ing in­tro­duced in the Par­lia­ment, ser­vice tax is in the lime­light. Every per­son and en­tity who un­der­takes a busi­ness that pro­vides tax­able ser­vices valu­ing above Rs. 9 lakh/- have the li­a­bil­ity to pay ser­vice tax. But be­fore that it is manda­tory for the ser­vice provider to get reg­is­tered. The pro­ce­dure for the ser­vice tax reg­is­tra­tion is now fairly sim­ple af­ter mak­ing it on­line.

Step 1:- Doc­u­ments re­quired

The im­por­tant doc­u­ments for ap­ply­ing for the reg­is­tra­tion are as listed be­low:1)

PAN Card Copy

2) Pho­to­graph of the per­son fil­ing the ap­pli­ca­tion

3) Proof of iden­tity of the per­son fil­ing the ap­pli­ca­tion –

a) PAN Card b) Voter Id / Pass­port Copy / Aad­har Card / Driv­ing Li­cense / Id is­sued by CG / SG / PSUS

4) Proof of pos­ses­sion of the premises to be reg­is­tered

a) Lease Deed / Rent Agree­ment / Al­lot­ment let­ter from Govt. / Tax Pass book (own prop­erty)/ NOC from le­gal owner.

5) De­tails of Main Bank Ac­count

6) Cer­tifi­cate of In­cor­po­ra­tion + MOA + AOA / Part­ner­ship Deed / Bye-laws

7) List of Di­rec­tors 8) Au­tho­riza­tion by the Board of Di­rec­tors / Part­ners / Pro­pri­etor for the per­son fil­ing the ap­pli­ca­tion.

9) Busi­ness trans­ac­tion num­bers ob­tained from other Gov­ern­ment De­part­ments or Agen­cies

Step 2:- The ST-1 Form On­line Fil­ing

The ST-1 form is avail­able on­line in the web­site of Au­to­ma­tion of Cen­tral Ex­cise and Ser­vice Tax (ACES). This form has to be filled in by the ap­pli­cant. If the Su­per­in­ten­dent is not able to ac­cept the in­for­ma­tion filed, he can re­ject the ap­pli­ca­tion. If till 2 days af­ter fil­ing of the on­line ap­pli­ca­tion, the au­thor­i­ties have not in­ti­mated

about any non-ac­cep­tance of the ap­pli­ca­tion, it can be deemed that the ap­pli­ca­tion have been ac­cepted. Also, within two days of sub­mis­sion the elec­tronic ser­vice tax reg­is­tra­tion cer­tifi­cate is is­sued. This cer­tifi­cate can be used for the ser­vice tax pur­poses till a proper reg­is­tra­tion cer­tifi­cate is is­sued by the de­part­ment.

Web­site: Step 3:- The Sub­mis­sion of Hard Copy

Within seven days of the e-fil­ing, the hard copy of the ST-1 Form and the

Doc­u­ments listed above must be filed be­fore the Com­mis­sion­er­ate by post or in per­son. Sub­se­quently, the reg­is­tra­tion cer­tifi­cate will be is­sued by the de­part­ment. The time for this shall vary from per­son to per­son.

Nev­er­the­less, the ser­vice tax reg­is­tra­tion may be de­nied or even re­voked for the three rea­sons listed be­low:i)

The premises are found to be non-ex­is­tent or not in pos­ses­sion of the as­sesse

ii) No doc­u­ments are re­ceived within 15 days of the date of fil­ing the reg­is­tra­tion ap­pli­ca­tion.

iii) The doc­u­ments are found to be in­com­plete or in­cor­rect in any re­spect.

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