Registration of service tax

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This query is : Resolved

CA Prabhat Kumar Makhija (Querist)

17 February 2016 I am resident of UP and i have all my ID and address proof of Allahabad (U.P.) Now i want tostart my business in Delhi and want register myself under service tax as a proprietorship concern. Kindly clarify do i need address proof for Delhi also for registration or address proof of Allahabad is sufficient?

Kindly also clarify ST-2 generated online is valid after filing of ST-1 or we need to submit documents for the same required for registration of service tax.

Suresh Ramaswamy

Suresh Ramaswamy (Expert)

17 February 2016 Central Excise and Service Tax Registrations are premises based. Therefore proof of address is to be provided for the premises to be registered. You will require a trade licence, if applicable in Delhi, rent receipt in the name of your company or yourself the proprietor of the Delhi Premises and your PAN Card.

Usually within 48 hours of submission of ST - 1 online Registration Certificate in ST - 2 is generated online. This is a valid registration and the service provider can start collecting and depositing service tax
BUT
in accordance with CBEC (Service Tax Wing) Order No: 1 / 2015 - Service Tax dated 28th February 2015, within 7 days of the online submission of valid ST - 1, the new assessee has to submit self attested hard copies of PAN card, proof of address and status to regularize the registration.

Failure to submit the hard copies will result in cancellation of the registration subsequently.

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