Regarding registration

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 April 2015 one of my client has changed its constitution i.e from proprietorship to partnership from 1st jan'15. I have filed return of service tax of proprietorship from oct'14 to march'15. Now i want to register it as a partnership firm i.e altogather its a new registration (surrendering registration of ser.tax of proprietorship). But since I m taking registration now, I will be registered in service tax as on date(now). So Can I may be able to file return of Oct'14 to Mar'15 of partnership firm??????

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JUGAL PATEL

JUGAL PATEL (Expert)
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20 April 2015 You have to apply for ST-1 amendment in the registration

Querist : Anonymous

Querist : Anonymous (Querist)

20 April 2015 i surely know that i have to surrender old certi & apply for new certi bcoz s.tax no is PAN based.

Querist : Anonymous

Querist : Anonymous (Querist)

20 April 2015 so i cannot apply for amendment. My query is that if i apply for partnership reg now in serv.tax, i will get registered now but since partnership deed is made on 1st jan'15 Can I file S.T-3 of Oct'14 to Mar'15????

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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20 July 2025 You're right to point out the core issue: Service Tax registration is PAN-based, so a change in constitution from proprietorship to partnership necessitates a new Service Tax registration with the new PAN of the partnership firm.

Let’s address your main query step by step:

✅ Your Scenario:
Old Constitution: Proprietorship (PAN of individual)
New Constitution: Partnership (New PAN)
Change Date: 1st January 2015
You already filed ST-3 for Oct–Mar under proprietorship
Now you want to register the new partnership firm and file ST-3 for Oct–Mar again under the new entity.
🔍 Key Legal & Procedural Points:
New Registration is Required:
Since the constitution and PAN have changed, this is not a mere amendment — it's a new entity for Service Tax purposes.
So, you must surrender the old registration and apply for new Service Tax registration for the partnership.
Filing ST-3 for Partnership from Oct–Mar?
No, you cannot file ST-3 from Oct–Dec for the partnership because the partnership did not exist before 1st Jan 2015.
You can file ST-3 return under the partnership only for the period from 1st Jan 2015 to 31st Mar 2015.
The return filing system allows return period-based filings, but you must manually indicate the applicable period (in your case, 1st Jan–31st Mar 2015).
ST-3 Return Periods:
Service Tax returns are filed for half-yearly periods: Apr–Sep and Oct–Mar.
For the partnership firm, even though it was not in existence in Oct–Dec, you still must file the return for the full Oct–Mar period, but mention zero turnover from Oct–Dec and actual figures from Jan–Mar.
✅ What You Should Do:
Step Action
1 Surrender the proprietorship ST registration (file Form ST-10)
2 Apply for new ST registration for partnership firm (Form ST-1)
3 File ST-3 return for Oct–Mar under partnership, entering data only for Jan–Mar 2015
4 Mention a note in the return that the firm commenced operations from 1st Jan 2015
5 Maintain separate accounting and compliance for both entities, since they are distinct persons under Service Tax law
📌 Important Note:
Don’t try to backdate the Service Tax registration for the partnership. The department will consider the date of application and deed date.
The Service Tax return is based on actual operations — so a return from 1st Jan is acceptable even though the form covers the full six months.

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