06 - Registration

Yes. By  order no.1 / 2015 dated 28-02-2015, w.e.f 01/03/2015, CBEC has prescribed certain documents, time limits and procedures with respect to filing of registration applications for single premises. Applicants seeking registration for a single premises shall file the application online. Once the completed application form is filed in ACES, registration would be granted online within 2 days. On grant of registration, the applicant would also be enabled to electronically pay service tax. The applicant is required to submit specified documents by registered post / Speed post to the concerned Division within 7 days of filing the Form ST-1 online for the purpose of verification. The registration certificate may be revoked by the Deputy/Assistant Commissioner in specific situations after providing opportunity of being heard to the party.

 Registration shall mandatorily require that the Permanent Account Number (PAN) of the proprietor or the legal entity being registered be quoted in the application with the exception of Government Departments for whom this requirement shall be non-mandatory. Applicants, who are not Government Departments shall not be granted registration in the absence of PAN. Also E-mail & mobile no. is mandatory for applying such registration.

The applicant is required to submit a self attested copy of the following documents by registered post/ Speed Post to the concerned Division, within 7 days of filing the Form ST-1 online, for the purposes of verification:-

(i) Copy of the PAN Card of the proprietor or the legal entity registered.

(ii) Photograph and proof of identity of the person filing the application namely PAN card, Passport, Voter Identity card, Aadhar Card, Driving license, or any other Photo-identity card issued by the Central Government, State Government or Public Sector Undertaking.

(iii) Document to establish possession of the premises to be registered such as proof of ownership, lease or rent agreement, allotment letter from Government, No Objection Certificate from the legal owner.

(iv) Details of the main Bank Account.

(v) Memorandum/Articles of Association/List of Directors.

(vi) Authorisation by the Board of Directors/Partners/Proprietor for the person filing the application.

(vii) Business transaction numbers obtained from other Government departments or agencies such as Customs Registration No. (BIN No), Import Export Code (IEC) number, State Sales Tax Number (VAT), Central Sales Tax Number, Company Index Number (CIN) which have been issued prior to the filing of the service tax registration application.

Single premises registration requires online ST 1 filing, two day grant, and mandatory PAN with document verification. Registration for a single premises must be filed online via ACES using Form ST-1; registration is to be granted online within two days and electronic payment enabled. Within seven days of filing the applicant must post self attested documents to the Division for verification. PAN is mandatory for non government applicants; e mail and mobile number are compulsory. Required documents include PAN copy, identity/photograph of filer, proof of possession of premises, main bank account details, memorandum/articles or directors list, authorization for the filer, and existing business transaction numbers from other government agencies.