What is the procedure for registration?
- The assessee shall make an application in form ST 1 (DOWNLOAD ST-1 IN EXCEL)to the Superintendent of Central Excise in duplicate.
- The application shall be filed within 30 days from the date of providing taxable service and shall bear the address sought to be registered
- The application should be filled up carefully without errors and columns and boxes which are not applicable may contain “NA” stated across them.All the taxable services provided should be mentioned on the application and there would not be separate applications for each of such taxable services
- The Form should be signed by the director/partner/sole proprietor as the case may be or the authorized signatory.
- The application shall be accompanied by copies of the following documents -
- Self certified copy of PAN, (where allotment is pending, copy of the application for PAN may be given)
- Copy of MOA/AOA in case of Companies
- Copy of Board Resolution in case of Companies
- Copy of Lease deed/Rental agreement of the premises
- A brief technical write up on the services provided
- Registration certificate of Partnership firm
- Copy of a valid Power of Attorney where the owner/MD/Managing Partner does not file the application
How is centralized registration different?
Centralised registration is opted for in a case where the accounting and billing operations of the assessee are centralized in an administrative office which may be a branch or Head Office despite the services being provided from more than one location. The premises that is registered here is the one where the centralized accounting and billing is done. This decision is at the option of the tax payer and he can also opt to have
multiple registration which however may not be advisable.The procedure would be the same as explained above with a few exceptions -
- The registration in case of centralized registration would be granted by the Commissioner of Central Excise having jurisdiction over the centralized premises
- The registration formality at the department’s end takes a little longer than the period stated above and the concept of deemed registration need not apply here
The following documents are required in addition to the documents needed under the
aforesaid procedure -
- a. Proof of address of each such premises or branches for which centralised registration is sought
- b. Proof of address of branches, new offices opened if any
Amendment would be required where there is any change in the particulars furnished in the ST 1 at the time of registration.
- The changes shall be intimated to the department within 30 days of such change
- The fact that the ST 1 is being filed for an amendment, should be clearly highlighted on the form
- The assessee shall submit a certified copy of the Registration Certificate
- The application may also be accompanied by a covering note explaining the circumstances that led to the change with copies of relevant documents being given.
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Book name:FUNDAMENTALS OF SERVICE TAX MADE EASY
Author:Madhukar N Hiregange (B.Com, FCA, DISA, CISA) & Srikantha Rao T ( B.Com, ACA )
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