Every person providing a taxable service and liable to pay service tax is required to register with the Central Excise/ Service Tax department . Application for registration is required to be made in Form ST-1 to the jurisdictional superintendent of Central Excise within 30 days of levy of service tax on such service or, in case of an existing taxable service, within 30 days of the commencement of provision of such service. A person providing more than one taxable service from a single premise is required to take only one single registration. He should indicate all taxable services provided by him in Form ST-1. The Finance Act 2012 has introduced a common and simplified format namely EST registration form for Central Excise and Service Tax together with further liberalizations in registration requirements.
Also, the following two categories of persons have been identified as ‘Special Category of Persons for taking registration :
i) Input Service Distributor
ii) Any provider of taxable service whose ‘aggregate value of taxable service’ in a financial year exceeds nine lakh rupees.
Centralised Registration:- Where an assessee
- as service provider is providing a taxable service from more than one premises or offices; or
- as service receiver is receiving a taxable service in more than one premises or offices and has centralized billing or accounting systems in respect of such service and such centralized billing or accounting systems are located in one or more premises or offices, then at his option,
he may register such premises or offices where such centralized billing or accounting systems are located. In such cases, the registration is granted by the Commissioner of Central Excise having the jurisdiction over the premises or offices from where centralized billing or accounting is done.
Vide Trade Notice No. 03/2011-12-ST dated 20th October, 2011, Central Government has prescribed list of documents to be submitted for obtaining Centralized Registrations under Rule 4(2)(iii) of Service Tax
Present Procedure for registration
- Application for registration is to be made online (website www.aces.gov.in) in Form ST -1 to the Superintendent of Central Excise.
- The form shall be filed online with all the required details and submitted online itself.
- A print of the form submitted online shall be taken and along the documents as specified, shall be submitted to the department at the concerned commissionerate.
- The registration certificate would be granted by the department, in Form ST-2,within seven days of filing of an application complete and properly filled up.
- In case registration certificate is not issued within seven days, the registration is deemed to have been granted.
- A single registration is sufficient even when an assessee is providing more than one taxable services. However, he has to mjention all the services being provided by him in the application.
- W.e.f. 1st July, 2012 the term service has been defined and the various categories as adopted in selective approach of service tax have been omitted. As a result the application for registration as well registration certificate will not contain various accounting codes of taxable service as provided earlier.
Other Points :
- Where there is a change in any information or detail furnished by an assessee in Form ST-1 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 AC/ DC of Central Excise, as the case may be, within a period of thirty days of such change. This could be done online as well.
- In case of transfer of business, transferee to obtain a fresh certificate of registration.
- Registration certificate to be surrendered immediately to Superintendent of Central Excise by assessee who ceases to provide taxable service.
- Superintendent to cancel the registration certificate after ensuring that the assessee has paid all monies due to the Central Government.
Documents required for registration :
- 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
- Partnership deed in case of Partnership firm
- Self attested copy of address proof of partner/ proprietor /director or authorised signatory
If there is a delay in registration, penalty up to Rs 10,000/- or Rs 200/- per day of delay (whichever is higher can be imposed under section 77(1) of Finance Act, 1994. The penalty under section 77 is not automatic. If the assessee can prove that there was a reasonable cause for the delay in registration, the penalty could be waived under section 80.
CBEC vide Order No. 2/2011-ST dated 13th December, 2011 has specified the documents required to be submitted along with ST-1 application under Rule 4(1) of The Service Tax Rules, 1994 :-
(a) Copy of PAN Card
(b) Proof of residence
(c) Constitution of the applicant
(d) Power of attorney in respect of authorised person
The said documents are required to be submitted with the service tax department within 15 days from the date of online filing of ST-1 & the time limit of 7 days for issuance of Service Tax registration certificate as prescribed in Rule 4(5) of The Service Tax Rules, 1994 would be applicable from the date of submission of the complete application including above documents.