ST Registration Documents

Queries 1715 views 3 replies

CA Ashwani Agarwal

Practice

3049 Points Joined September 2009

I recently registered a private limited company for Service Tax on Online ACES Portal.

After registering, it requires to send the following documents:

(a) PAN card,
(b) Proof of address,
(c) Constitution of applicant at the time of filling an application for Registration,
(d) Power of attorney in respect of authorized person(s)

Q.1 In what cases the power of attorney is needed and the format of the same.

Q.2 If the authorized signatory is a director, do we need a resolution also for the same? And also does the director has to be present while submitting ST 1 and collecting ST 2.

Q.3 MOA, AOA alongwith CERTIFICATE OF INCORPORATION are enough to describe the constitution.

Q.4 What documents need signature?
And the signature should be alongwith the seal of the company or without it?

Q.5 How many set of documents are required to be submitted?

Replies (3)

hemant

job

468 Points Joined March 2010

Ans; 1)

Power of attorney is needed in case of authorised person i,e, in case of Pvt. Ltd company if authorised person is some one else then director who enters in the service tax related works registration and so on, please refer circular Service Tax - Circular No. 82 / 3 /2005- ST dt. 21.10.2005

Format for power of attorney attached.

Ans: 2 ) If authorised perosn is director himself need to pass resolution and as director is himself is authorised person director has to remain present for collcecting ST- 2.

Format for giving authority to some other person for collecting ST- 2 is attached

Ans : 3 )

Yes MOA, AOA and certificate of incorporation are enough to describe the constitution

Ans: 4 & 5 ) please see the attachement.

Service Tax - Circular No. 82 / 3 /2005- ST dt. 21.10.2005