Change in Service Tax Registration

Change in Service Tax Registration 

Changes s are as follow:-

1. Applicants seeking registration for a single premises in service tax shall file the application online in the Automation of Central Excise and Service Tax (ACES) website www.aces.gov.in in Form ST-1.

2. 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.

Existing registrants, except Government departments not having PAN shall obtain PAN and apply online for conversion of temporary registration to PAN based registration within three months of this order coming into effect, failing which the temporary registration shall be cancelled after giving the assessee an opportunity to represent against the proposed cancellation and taking into consideration the reply received, if any.

3. Now in new procedure applicant must have provide email id and mobile number. If any Existing registrants who have not submitted this information are required to file an amendment application by 30-4-2015.

4. In earlier registration was granted in seven (7) days but now it take only two (2) days. And also Registration Certificate downloaded from the ACES web site would be accepted as proof of registration dispensing with the need for a signed copy.

5. 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.

6. Earlier there was no need to verify premise by authority but now in similar to Central Excise there is need to be verification same will have to be authorised by an officer not below the rank of Additional /Joint Commissioner.

7. If Deputy/Assistant Commissioner think that there is requirement of revocation of registration on basis of specified grounds than they may after giving opportunity of being heard and represent himself, may revoked.

8. The provisions of sub-rules (5A) and (6) of rule 4 of the Service Tax Rules, 1994 may be referred to regarding change in any information or details furnished by an assessee and transfer of business to another person, respectively. Similarly, sub rule (7) of the Service Tax Rules, 1994 may be referred to in case a registered person ceases to provide the service for which he has been granted registration.

9. These provisions are also effective from 1st March, 2015.

Source : caclubindia.com and servicetax.gov.in