CA SUNNY AGGARWAL (Tax Consultant) 26 February 2016
An individual who is already registered under service tax, now wants to change the name of his business. Suppose earlier he got registration in his own name - Mr. Ram Kumar, Now he wants to create a proprietorship firm with the name of Balaji Capitals and get this name registered under service tax.
Please guide me about the procedure to be followed to get the name change in ST-2.
CA Prakash N (Head - Indirect Tax (GST & FTP)) 27 February 2016
As per Rule 4 of Serivce tax rules 1994, where there is a change in any information or details furnished by an assessee in form ST1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated, in writing, by the assessee, to the jurisdictional Assistant Commissioner or deputy Commissioner of Central Excise, as the case may be, within a period of thirty days of such change.]
Therfore, You can amend your ST-1 application and submit online, the same would be sactioned by range officer.
1. Login to ACES account - go to menu Reg - Select amend registration
2. Change the details of name and PAN card and other details if anything you want to change
3. Take print out of amended ST-1 application and aknowledgement after submission
4. Submit supporting documents along with Application and aknowledgement to your range office
CA SUNNY AGGARWAL (Tax Consultant) 28 February 2016
Thanku Prakash ji for your valuable suggestion. The person wants to create a proprietary firm with name of Balaji Capital, now since he is already registered with his own name and pan card is same, what proof will have to be given for new name as proprietary firms are not registered in any other act or with any other aurhority. Please suggest. Thanku