New Procedure for Registration in Service Tax

Procedure

Form ST1 is to be filled online at the website www.aces.gov.in

 Following Details  are compulsorily required

• Pan No
• Email id
• Mobile No

Registration is granted online within 2 days of complete filing of application form ST1

Registration Certificate in ST 2 is to be downloaded from website and there is no need of signed copy

Documents Required for Registration

After applying online, documents to be submitted online within 15 days of applying for registration

• Pan No
• Photograph
• Proof of Identity
• NOC from landlord at whose address registered office shown
• Detail of Main Bank Account
• MOA/AOA + List of Directors in case of Companies
• Authorization Letter of Board of Directors authorizing person to file ST1
• Business Transaction No., from other Government Departments
• (like Sales Tax No.,Import Export Code,Company Identification No.)

Verification of Premises

On submission of ST1, the premises may be physically verified by an officer not below the rank of AC/DC

Revocation of registration certificate

The registration certificate may be revoked by the Deputy/Assistant Commissioner in any of the following situations, 

after giving the assessee an opportunity to represent against the proposed revocation and taking into consideration the reply received, if any:

1. the premises are found to be non existent or not in possession of the assessee.
2. n o documents are received within 15 days of the date of filing the registration application.
3. the documents are found to be incomplete or incorrect in any respect.