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Negative list and amendment of st registration

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CA Deepak Gupta

In Practice

46 Points Posted on 21 August 2012

A client needs to change her registration of ST in respect of the service provided.

While opening amendment option after logging in ACES website, it is just showing a single option 'Other than Negative List'.

How one need to proceed into this matter. (I am confused because there is no option to provide the nature of service offered) and what if the jurisdiction of the clinet is getting changed? Just changed jurisdiction type amendment will be sufficient?

Kindly help.

Replies (1)

Mahesh Balkrishna Chavan

Asst Manager Excise

28 Points Posted on 22 August 2012

As per below notification you should obtain ST Registration for other than negative list becuase there is no any question of accounting code for specific services.

As the negative list on service tax applicable from 01.07.2012 , the accounting codes for the payment of service taxes become uniform for all the services . The accounting codes of challans for the payment of service taxes are as follows :

Particulars : Accounting code for challan

service tax collected : 00441089

Other receipts : 00441090

Penalties : 00441093

Refunds : 00441094(not to be used by assessee, but by department for refunds )

Education cess : 00440298

Secondary edu cess : 00440426

For the tax collected before 1.7.2012 and not paid up to 01.07.12 , the it has to be remitted using the old accounting codes . Which means the above codes are applicable for taxes collected on or after 01.07.2012.