Service Tax is an Indirect Tax in India enacted under the Finance Act, 1994. The government of India has streamlined the process of Service Tax Registration across India and a common set of documents are prescribed for the same. The entire process is online but require subsequent submission of the hard copies of the evidencing documents for approval of registration by the department.

For easy understanding, we are noting below the documents required for Service Tax Registration for each category of business. The Enclosures (Annexures) noted in the Table below can be obtained by requesting a mail to rp@ritulpatwa.com

S. No.

DOCUMENTS REQUIRED

For Company

For Partnership

For Proprietorship

ENCLOSURE

1

PAN CARD - Self Certified : 2 Copies

Y

Y

Y

2

DIRECTORS/PARTNERS/PROPRIETOR DOCUMENTS/ INFO

a)

PAN Card copy of Directors/Partners/Proprietor  - Self Certified : 2 Copies

Y

Y

Y

b)

DL/ Voter ID/ Aadhar Card/ Passport - Self Certified : 2 Copies

Y

Y

Y

c)

Mobile No of each Director/ Partner/ Proprietor

Y

Y

Y

d)

E-mail ID of each Director/ Partner/ Proprietor

Y

Y

Y

e)

Passport Photo of Authorised Person - 2 Nos.

Y

Y

Y

f)

List of Director

Y

N

N

3

Business Address Proof -

Either

OWN PROPERTY : Ownership Proof e.g. Latest Electricity Bill not older than 3 months, Latest Telephone Bill not older than 3 months, Registry Paper etc. (if Property in the name of close relative (i.e. father/ mother etc) than a No Objection Certificate from the legal owner is also required- NOC FORMAT ENCLOSED) - Self Certified : 2 Copies

Y

Y

Y

Annexure - 1

Or

RENTED PREMISES : Rent Agreement + Ownership proof of the owner (Latest Electricity Bill not older than 3 months, Latest Telephone Bill not older than 3 months, Registry Paper etc) - - Self Certified : 2 Copies

Y

Y

Y

4

Cancelled Cheque bearing preprinted name of applicant and A/c. No. - Duly singed

Y

Y

Y

5

AOA & MOA - Self Certified : 2 Copies

Y

N

N

6

PARTNERSHIP DEED - Self Certified : 2 Copies

N

Y

N

7

BOARD RESOLUTION - On Letter Head - : 2 Copies

Y

N

N

Annexure - 2

8

AUTHORISATION BY THE PARTNERS - On Letter Head - : 2 Copies

N

Y

N

Annexure - 3

9

Business transaction numbers obtained from other Government departments or Agencies such as Customs Registration No. (BIN No), Importer Exporter Code (IEC), State Sales Tax Number (VAT), Central Sales Tax Number (CST), Company Index Number (CIN) which have been issued prior to the filing of the service tax registration application - Self Certified : 2 Copies

Y

Y

Y

10

COMPANY's OTHER INFORMATION

a)

Category of Registrant - Service Provider / Service Receiver or both

Y

Y

Y

b)

List of Service Provided

Y

Y

Y

c)

Land Line Number (if any)

Y

Y

Y

d)

Mobile No.

Y

Y

Y

e)

E-Mail ID of the Concern

Y

Y

Y

11

DECLARATION FORM - Self Certified : 2 Copies

Y

Y

Y

Annexure - 4

12

UNDERTAKING - Self Certified : 2 Copies

Y

Y

Y

Annexure - 5

13

POWER OF ATTORNEY - Self Certified : 2 Copies

Y

Y

Y

Annexure - 6


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About the Author

PARTNER

CA Ritul Patwa is a Fellow Member of the Institute ofChartered Accountants of India and is currently Practicing the profession from Jaipur (Rajasthan), India.Where the large corporates need indepth study and understanding of Law -the SME and start-up segment requires timely information, follow-up and guidence.Inquisiti ... Read more


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