How to apply for Service Tax Registration?
1. The user needs to logon to the system, through internet at http://www.aces.qov.in
2. For Service Tax registration assessee has to choose the Service Tax button from the panel appearing on the top of the webpage.
3. Click the button “New Users Click here to Register with ACES” in the Log-in screen that appears after clicking Service Tax button.
4. Fills in and submits the form “Registration with ACES”, by furnishing a self-chosen user ID and e-mail ID. User ID, once chosen is final and cannot be changed by the assessee in future.
5. The system will check for availability of the chosen User ID and then generate a password and send it by e-mail, mentioned by the assessee in the Form.
6. ACES also provides assistance of “Know your location code” for choosing correct jurisdictional office.
7. The user then have to re-log-in and proceeds with the registration with Service Tax, by filling-in the appropriate Form ST-1 by clicking the “Reg” link in the Menu bar that appears on the top of the screen. It is mandatory to use the PAN allotted to the business entity to be registered. If the assessee has applied for PAN, he can be issued a temporary registration number and after obtaining PAN, he should amend the registration form online and insert the PAN, after which a new PAN-based registration number will be issued to the assessee. For security reasons, the password should be changed immediately.
8. The system instantaneously generates an acknowledgement number after which the registration request goes to the jurisdictional Superintendent. If the department needs any clarification, the registration applications can be sent back by the department to the applicants. Similarly, before registration certificate is issued, the applicant can also withdraw his/her application.
9. The assessee is required to submit certain documents along with a signed copy of the registration application to the department for verification. After verification, the Superintendent of Service Tax issues the Registration Certificate. However, in case of request for centralized registration, the Commissioner of Service Tax approves the registration. In either case, if the requisite documents are not received within a period of 15 days, the registration application will be rejected by the department as incomplete. After the approval for issuance of a Registration Certificate is given by the competent authority, a message to this effect is sent to the assessees electronically. The assessee can view and take a print-out of this.
10. Depending on the option chosen by the assessee, the signed copy of the Registration Certificate can be sent by post or can be collected by assesse in person.
11. While submitting registration form, if the assessee makes a mistake in choosing a wrong jurisdiction (Commissionerate/Division/ Range), ACES provides a facility to the Superintendent (in case of Service Tax) to forward the application to the correct jurisdictional officer to issue registration and a message to this effect is sent to the assessee for information.
12. The registration number will be same as the current 15-digit format with minor change such as:
For-PAN based Assessees
1-10 digits – PAN of the Assessee
11-12 digits – SD (Service Tax)
13-15 – Systems generated alphanumeric serial number
For non-PAN based assessees
1-4 digits TEMP
5-10 Systems generated alpha numeric number
11-12 SD (Service Tax)
13-15 Systems generated alphanumeric serial number
Documents Required for Service Tax Registration
Following are the list of documents which are required to be submitted to the department after online application for Service Registration with acees.gov.in
(i) PAN of the applicant,
(ii) Address proof of the business premises
(iii) PAN of the Directors/Partners/Authorised Persons
(iv) Proof of the residence of the Directors/Partners/Authorised Persons
(v) Constitution of applicant other than individuals at the time of filing an application for registration. For e.g. Partnership deed, Memorandum of Association, Trust Deed etc.
(vi) Power of Attorney would be required in respect of authorized person(s).
CERTIFICATE OF REGISTRATION (ST-2)
The Superintendent of Central Excise after verification of application of registration shall grant a Certificate of Registration in form no. ST-2 within 7 days from the date of receipt of application along with the prescribed documents. The aces system e-mails the ST-2 to the registered e-mail address of the assessee. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. Registration No. is also known as ‘Service Tax Code’ it is 15 digit PAN