Which option should i choose in filling st-1 registion form?

This query is : Resolved

Neha Agarwal (Querist)
Follow

11 April 2015 Here are two option in ST-1 for Registration as follows :
(a) Person liable to pay service tax
(i) service provider
(ii) Service Recipient

(b) Other persons Class of Persons
(i) Input Service Distributor
(ii)Any provider of taxable services whose aggregate value of taxable services in a financial year exceeds 9 lac rupees

which one should I select as a Proprietor and as service provider where registration is for first time.

When I select (a)(i) & (b)(ii) A msg comes on screen " If category of registrant : Any service provider of taxable service whole aggregate value of taxable service exceeds Rs:9 lac is selected then other category of registrant cannot be selected"

Aditya Maheshwari

Aditya Maheshwari (Expert)
Follow

11 April 2015 Select a(i) only as that is only option available for application.

Neha Agarwal

Neha Agarwal (Querist)
Follow

13 April 2015 Aditya, I think option b(ii),In which Case option b(ii) is required?

Aditya Maheshwari

Aditya Maheshwari (Expert)
Follow

13 April 2015 (a) is person liable to pay service tax. Hence option (a)(i) is better than option b(ii). I think option b(ii) could be applicable in case of government assesses or local authority or their like not being company or partnership firm or individual / proprietorship.

Neha Agarwal

Neha Agarwal (Querist)
Follow

23 April 2015 Aditya, Option b(ii) belong to only individual, Proprietor, partnership firms means for Small scale service provider whose aggregate value during preceding year doesn't exceeds Rs: 10 lac. I too selection option a(i) to get registration recently & no query received. But kindly be sure that option b(ii) is also available to Govt assessee?
waiting your response.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
Follow

03 August 2025 Here’s a clear breakdown for choosing the right option in ST-1 registration form for **a first-time Proprietor service provider**:

---

### Options you mentioned:

**(a) Person liable to pay service tax**

* (i) Service Provider
* (ii) Service Recipient

**(b) Other persons Class of Persons**

* (i) Input Service Distributor
* (ii) Any provider of taxable services whose aggregate value of taxable services in a financial year exceeds Rs 9 lakh

---

### What to choose?

* As a **Proprietor who is a service provider**, **select option (a)(i) Service Provider only**.
* Do **NOT select (b)(ii)** along with (a)(i) because the system will reject multiple categories if (b)(ii) is chosen.
* The message you got is correct — you can only select **one**.

---

### What is (b)(ii) for?

* Option (b)(ii) is generally meant for **small service providers** or cases like government departments or local authorities where they need to register because their taxable service value crosses Rs 9 lakh.
* But if you are registering as a **service provider Proprietor**, (a)(i) is the standard and appropriate option.

---

### Summary:

* Choose **(a)(i) Service Provider** for first-time Proprietor registration.
* Ignore (b)(ii) unless you have a specific reason and your status fits that category (usually not the case for a proprietor).
* This selection will ensure your registration is processed smoothly without errors.

---

If you want, I can guide you step-by-step through the rest of the ST-1 form. Would you like that?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now