As per the rules of Indian Government every service provider should mandatorily pay the Service Tax. For paying the Service Tax, the Assessee has to apply for Service Tax Registration if the value of Services rendered by the taxpayer in a financial year is more than Rs. 9,00,000/-. If this value of services rendered is less than Rs. 9,00,000/- then the Service Tax Registration is optional to the Assessee. As of June 2015 the Service Tax levied is @ 14%.
Procedure for Service Tax Registration Online
These are the steps for Online Registration of Service Tax. Follow the steps clearly for Online Service Tax Registration.
Step1: Visit the website www.aces.gov.in for Service Tax Registration.
Step2: A home will be displayed as shown below.
Step3: In the top of the Homepage you can find a menu bar.
Step4: Click on Service Tax. Then you can find the page as shown below.
Step5: If you have username and password login to your account directly by entering the details.
Step6: If you are a new user then click on ‘New User to Click Here’ to Register with ACES. Then Assessee will find the screen below where he has to fill all the details completely.
Step7: After entering the details click on ‘Submit’ button for submitting the data for further processing.
Step8: After submitting the Assessee will find the screen as shown below.
Step9: The assessee will be sent a username and password to the given e-mail ID within 3 to 24 hours.
Step10: After getting the username and password the assessee can log in to ACES.
Step11: After Login to the account the Assessee will find the screen as below wherein he is prompted to change the password and enter a new password of his choice.
Step12: Press on the Submit button to complete the process.
Step13: The Assessee is requested to remember the username and password of the account as it will be your permanent Account.
Step14: If you did not get any mail check the Spam/ Junk mail folders of your e-mail account for TPIN mail. If at all if the mail is not found then create a fresh account with a new username.
Online Service Tax Registration Form ST-1
Step1: After logging into the new account the assessee is advised to furnish the ST-1 Form available under the REG tab as shown below.
Step2: Click on ST-1 form and fill the details given below.
Step3: If the assessee is providing more than one service he can register all the services/premises in the same form itself no need of filling any another form. The assessee by clicking on Services Offered Option can easily select the Services.
Step4: The taxpayer is required to furnish details of the Commissionerate, Division & Range with whom he is registering himself.
Step5: For locating the address of the Commissionarate, Division & Range with whom you have registered, we are providing the link below.
Step6: After filling all the details take a print of the Acknowledgement Slip, sign the same and submit a hard copy of the ST-1 Form.
Click on the link for Form ST-1
Documents Required for Service Tax Online Registration
These are the following documents required to be submitted by Speed post/Registered Post to the concerned division, within 7 days of filing the ST-1 Form online for verification.
- The PAN card copy of the legal Entity or proprietor that was registered.
- Proof of Identity and photograph of the person filling the application namely Passport, PAN Card, Voter Id Card, Driving Licence, Aadhar Card, or any photo identity card issued by the Central Government or State Government or Public Sector Undertaking.
- Details of the Main Bank Account.
- Document to establish possession of the premises to be registered such as proof of lease or rent agreement or ownership, allotment letter from the government, No Objection from the Legal Owner.
- Authorization by the Partners/ Board of Directors/ Proprietor for the person filing the application.
- Articles of Association/ Memorandum/ List of Directors.
- Business Transaction Numbers obtained from other Government departments or agencies such as Import Export Code (IEC) No, Customs Registration No. (BIN No.). Also Submit the State Sales Tax No. (VAT), Company Index No. (CIN), Central Sales Tax No, which have been issued prior to the filing of the Service Tax Registration application.
Service Tax Registration Status
The assessee who has submitted the Service Tax Form Online can track their Status and progress of the form in Online on the ACES Account. Click on the link in which you can find the easiest way of Online Service Tax Registration Status.