As per the Rules framed by the Indian Govt., every Service Provider has to mandatorily apply for Service Tax Registration if the Value of Services expected to be rendered by him in a financial year is more than Rs. 9 Lakhs. However, if the Value of Services rendered in a financial year is less than Rs. 9 Lakh p.a. – the Service Tax Registration is optional at the option of the Service Tax Payer.
- Recommended Read: Service Tax Rates in India
How to apply for Service Tax Registration Online
The Application for Service Tax Registration has to be filed via ST-1 Form which can be submitted online. However, first time users have to create an account before furnishing the details in the ST -1 Form. The Account can be created on the following website
On creation of an account on the above website, a password would be sent to your email id. You would be required to change this password and set a custom password when you login to your account for the first time.
The Account created on the above website would be your permanent account for all matters related to Service Tax and you are requested to remember the username and the password for the same. After logging into your Account – an assessee is required to furnish the ST-1 form available under the REG tab (Refer Screenshot)
On clicking on Fill ST-1, the ST-1 Form will open and the Assessee is required to furnish details as required in the ST-1 Form. The Form has been attached herewith for your Ready Reference
If an Asseessee is providing more than 1 Service/providing service from more than 1 premise, he can register all such services/premises in the same form itself by clicking on the Services Offered Option and selecting the Services.
Commissionerate, Division & Range
The Assessee is required to furnish details of the Commissionerate, Division & Range with whom he is registering himself. Many Assesssee’s have problems in locating the Commissionarate, Division & Range with whom to register themselves. For your ready reference, you can refer the link below and select your state which will display the above mentioned details
On applying for Service Tax Registration online, an Assessee is required to take a print of the Acknowledgement Slip, sign the same and submit a hard copy of the ST-1 Form to the Commissionerate with whom you are registering yourself. The Address of the Commissionerate is available on the above mentioned link.
The hard copy of the ST-1 filed online and the acknowledgement has to be submitted within 24 hours of making the application online along with the below mentioned documents:-
- Copy of PAN Card
- Proof of Residence
- Constitution of Applicant at the time of filing an application for Service Tax Registration
Issue of Service Tax Registration
As per Rule 4 of the Service Tax Rules, 1994 – The Superintendent shall after verification of the ST-1 Form either grant the Service Tax Registration Certificate (ST-2) to the Assessee or send intimation for non-acceptance of Service Tax Registration within 7 days of the date of receipt of application. If either of the above 2 options is not exercised within 7 days by the Superintendent, the Service Tax Registration shall be deemed to be granted.The Service Tax Registration i.e. ST-2 Form would be issued in the manner as opted for by the applicant (By Post/Online).
The applicant would also be allotted a 15 character Service Tax Number which he would be required to qoute on all his invoices.
- Recommended Read: Service Tax Number
In case an applicant has opted for online issue of Service Tax Registration, the ST-2 Form would be available on the homepage of the assessee and can be viewed by clicking REG>View>Latest ST-2
Recommended Read: Payment of Service Tax