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Budget III- New Registraiton Process

CA Akash Phophalia
Service tax registration process updated: online application requires PAN, email and mobile; provisional registration pending document verification. The registration process requires online filing with PAN (except government departments), mandatory email and mobile contact, and prompt issuance of a registration certificate enabling service tax payment; the online ST-2 is treated as equivalent to a signed certificate. Applicants must submit specified supporting documents-PAN copy, applicant photograph and identity proof, premises possession documents, main bank account details, constitutional and authorisation documents, and business transaction numbers-for verification, and premises verification may be ordered by an officer of at least Additional/Joint Commissioner. Registration can be revoked after hearing if premises are absent, documents are not received, or are incomplete. (AI Summary)

With effect from 01.03.2015 the new registration process shall come into force. The same has been ordered as:-

  1. Fill online form ST-1.
  2. PAN number is mandatory except for Government departments.
  3. E-mail and mobile number made mandatory.
  4. Existing registrants are required to submit their E-mail and mobile number by amending registration latest by 30.04.2015.
  5. Registration certificate shall be granted within two days and the assessee can start paying service tax.
  6. Signed copy of Registration certificate has been dispensed with and the online ST-2 copy is considered at par with the signed copy of ST-2.
  7. Documents are required to be submitted for verification within 7 days of filing of form ST-1 online as:-
  1. Copy of Pan card of the legal entity.
  2. Photograph of the applicant (This is new requirement).
  3. Proof of identity of the applicant.
  4. Documents to establish the possession of the premises to be registered.
  5. Details of the main bank account. (This is new requirement)
  6. MOA/AOA/List of Directors as the case may be.
  7. Authorisation by Board, Partners or Proprietor in favour of the person applying for service tax registration.
  8. Business transaction numbers if any like IEC, CST/VAT, CST etc.
  1. If the verification of the premises is required then the same may be verified. However, the order for verification of the premise shall be made by the officer not below the rank of Additional/Joint Commissioner.
  2. The registration certificate can be revoked by the Deputy/Assistant Commissioner in the following situation after giving the opportunity of being heard to the assessee :-
  1. The premises not found to be in existence.
  2. Documents not received by the department within 15 days.
  3. The documents are found to be incomplete in any respect.

Thus, the process of registration has been refined and certain formalities have been increased with effect from 01.03.2015.

This is just for your reference. It does not constitute our professional advise or recommendation.

CA Akash Phophalia

9799569294

[email protected]

Office No 3

Second Floor

Amrit Kalash

Residency Road

Near Bombay Motor Circle

Jodhpur - 342001

Rajasthan

Service Tax
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