for Service tax registration

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Vijay Parmar (Querist)
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02 December 2010 Hello

i have applied for service tax registration online before 2 month. but till date i have not submitted document to my range officer i.e. department so i have not received my ST-2...

my question is""

there is any time limit for submission of document to the department after online application????

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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08 December 2010 As per the provisions of Finance Act 1994 and the Service Tax Rules made thereunder, on submission of ST-1 application an e-receipt is generated giving the application number as XXXXX0000YSD00_ . This is the registration number of the assessee.

The liability to collect service tax arises after 7 days of filing the application, irrespective of whether the ST-2 Certificate is received or not. The assessee is also liable to pay the collected service tax to the credit of the government and also file the necessary returns in ST-3 form.

Officially, it is expected that the hard copy of the application would be submitted to the Range Superintendent as early as possible. However, there is no time limit for submitting the hard copy. You are however liable for all other penalties for non collection of service tax, non deposit thereof and in due course non-filing of the half yearly return.

It is advisable to immediately file the necessary documents to the Range Superintendent and collect the ST-2 Certificate.

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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