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.
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. If either of the above 2 options is not exercised within 2 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.
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
Documents to be submitted for Service Tax Registration
A self attested copy of the following documents is required to be submitted by Registered Post/ Speed Post to the concerned division, within 7 days of filing the Form ST-1 online, for the purpose of verification:-
- Copy of the PAN Card of the Proprietor or the Legal Entity registered.
- Photograph and Proof of Identity of the person filling the application namely PAN Card, Passport, Voter Id Card, Aadhar Card, Driving Licence, or any other photo identity card issued by the Central Govt., State Govt., or Public Sector Undertaking.
- Document to establish possession of the premises to be registered such as proof of ownership, lease or rent agreement, allotment letter from the govt, No Objection from the Legal Owner.
- Details of the main bank account
- Memorandum/ Articles of Association/ List of Directors
- Authorisation by the Board of Directors/ Partners/Proprietor for the person filing the application.
- Business Transaction Numbers obtained from other govt departments or agencies such as Customs Registration No. (BIN No.), Import Export Code (IEC) No., State Sales Tax No. (VAT) Central Sales Tax No., Company Index No. (CIN) which have been issued prior to the filing of the Service Tax Registration application.
Other Relevant Points regarding Service Tax Registration
- It is mandatory for the applicant to quote his PAN No. in the Service Tax Registration Form
- It is also mandatory for the applicant to quote his Email and Mobile No. in the Service Tax Registration Form. Existing registrants who have not furnished the same are also required to update their details.
- It is not necessary that your should have a commercially approved space to apply for Service Tax Registration. Even a person working from his home can register for Service Tax Registration mentioning his Residence Address as his Office Address.
- The Service Tax Registration is granted in the name of the entity operating the business (Eg: Company/ Partnership/Proprietorship). In case a person does not have a registered entity, he shall put his own name as the name of the entity and the Service Tax Registration would be granted on his individual name.
- After the Service Tax Registration No. is granted, all Registration holders are required to file Service Tax Returns on a half yearly basis. Filing Service Tax Registrations is compulsory for everyone irrespective of whether Service Tax has been collected or not.
- If the value of services provided during the year is less than Rs. 9 Lakhs – a person can claim Service Tax Exemption and is not required to apply for Service Tax Registration.
- In case a person has Service Tax Registration but his value of services is less than Rs. 9 Lakhs – he can still claim Service Tax Exemption. However, filing half yearly returns would be mandatory in this case.
In case the documents are not received by the Department within 15 days or the documents are found to be incomplete or incorrect – Service Tax Registration will get revoked.
It is highly advised that before applying for Service Tax Registration, a person shall check all details correctly and ensure that proper documents are being furnished which are complete in all respects.