20 July 2025
You're referring to Service Tax registration via ACES (Automation of Central Excise and Service Tax) portal, particularly the procedure around 2015 โ which had recently been updated at the time.
Hereโs a clear explanation of how it worked post the changes made through Order No. 1/2015-ST dated 28.02.2015:
๐น Revised Procedure (As of 2015): Filing of ST-1 (Application): This was done online through the ACES portal. You had to submit your ST-1 form online. No need to submit physical documents upfront: If the registration was granted on a trust basis (within 2 days), documents were not to be submitted physically. However, the department reserved the right to call for documents later for verification. ST-2 Certificate (Registration Certificate): Issued online after application approval. There was no need for you to physically authorize or sign it โ it's considered valid once issued via the portal. โ Important Note: Some officers or local jurisdictions still insisted on physical submission, especially if:
There were issues with your documents. You were a new assessee or from a sensitive sector (like agents, consultants, etc.). There was a field visit or post-verification requirement. โ Best Practice: After online submission, keep a copy of your ST-1 form and all required documents (like PAN, address proof, ID, business proof, etc.) ready. If youโre asked to visit or send by registered post, do so to avoid delays. Mention the application number (ACES ID) and date on your covering letter. Sending by Registered Post with Acknowledgement Due (RPAD) is acceptable legally, but some jurisdictions may prefer in-person submission. ๐ Conclusion: Yes, technically post-2015 changes you did not have to submit documents physically if no further verification was required. But to avoid delays or cancellation, it was always safer to follow up with your jurisdictional officer and comply with any document submission they informally requested.