Procedure for service tax registration

Sowmiya Narayanan

Sowmiya Narayanan (CS) (52 Points)

16 September 2015  

Procedure for Registration under Service Tax

  1. An application in Form ST-1 (in duplicate) has to be filed before the jurisdictional Central Excise/Service Tax officer.
  2. To provide a copy of PAN card, proof of address of business premise(s), constitution of the business [proprietorship, firm, company, trust, institute etc.]
  3. The Registration certificate would be issued within a period of seven days from the date of submission of application ST-1 along with all relevant details/documents.
  4. Only one Registration certificate is to be taken even if the person provides more than one service from the same premises for which registration is sought.
  5. If there is centralized registration, only one registration certificate is required for services provided from different premises, declared in the application for centralized registration.
  6. Failure of registration may attract a penalty up to Rs.1000/ - under Section 77 of the Finance Act, 1994.

To obtain service tax registration in India or file tax returns., click here.