REGISTRATION FOR A SINGLE PREMISES UNDER SERVICE TAX PROVISIONS -, A REVISED PROCEDURE

Central Board of Excise and Customs (Service Tax Wing) issued an order vide No. 01/2015-Service tax dated 28.02.2015 in which the detailed procedure for registration for a single premises in service tax.   This is in supersession of Circular No. 2/2011-Service Tax, dated 13.02.2011.   This procedure came into effect from 01.03.2015.

Procedure

• The person who want to register with the Department for a single premises shall file the application on line (https://www.aces.gov.in/) in Form ST - 1;
• The applicant is to quote his PAN number which is mandatorily;
• The Government Department is exempted from quoting PAN;
• If the existing registrants, not having PAN, shall obtain PAN and apply online for conversion of temporary registration to PAN based registration within three months of this order;
• If the existing registrants failed to do so the temporary registration shall be cancelled after giving the assessee an opportunity of being heard against the cancellation and taking into consideration the reply, if any, received from him;
• Once the application is filed duly filled in all aspects, the registration  would be granted online within two days on trust basis;
• On grant of registration, the applicant would also be enable to pay the tax electronically;
• The applicant would not a signed copy of the Registration Certificate as proof of registration;
• Registration Certificate may be downloaded from the ACES web site and the same would be accepted as proof of registration dispensing with the need for a signed copy;
• The applicant is to submit a self attested copy of the following documents:

• Copy of the PAN card of the applicant;
• Photograph of the applicant;
• Proof of identity of the person filing the application which may be-

• PAN card;
• Voter identity card;
• Aadhar Card;
• Driving licence; or
• Any other photo identity card issued by the Central Government, State Government or Public Sector Undertakings;
• Document to establish the possession of the premises to be registered for which the proof of ownership, lease or rent agreement, allotment letter from Government, No objection certificate from the legal owner;
• Details of the main bank account;
• Memorandum/Articles of Association;
• List of directors;
• Authorization by the Board of Directors/Partners/Proprietor;
• The business transaction numbers obtained from other Government Departments or agencies as such as Customs Registration No., Import Export Code Number, State VAT Number, CST number. Company identity number which have been issued prior to the filing of the registration.

• If there is a need for verification of premises arises, the same will have to be authorized by an officer not below the rank of Additional/Joint Commissioner;
• The registration certificate may  be revoked by the Deputy/Assistant Commissioner, after giving the assessee an opportunity of being heard, against the proposed revocation and taking into consideration the reply received, if any, from the assessee, in the following situations:

• The premises are found to be non existent or not in possession of the asessee;
• No documents are received within 15 days of the date of filing the registration application;
• The documents are found to be incomplete or incorrect in any respect.