Service Tax Registration is a tax registration required for businesses providing Taxable Services in India or receiving Services from abroad.Service Tax is an indirect tax wherein the service provider pays the tax and recovers the same from the recipient of the taxable service. But there are certain services wherein Service Tax is to be paid.by the Service Receiver i.e. in case of applicability of Reverse Charge.At present, Service Tax is levied at 15.00% on the value of the taxable service. This includes Swachh Bharat Cess @ 0.5% and Krishi Kalyan Cess @ 0.5% on the amount liable for service tax.Service Tax Registration is mandatory for every Service provider or business entity in India that has provided a taxable value of services exceeding Rs. 9 lakhs in a year, and then the person shallapply for Service Tax Registration within 30 days of value exceeding 9 lakhs.
Liability to Pay Service Tax starts as and when the value of taxable Services exceeds Rs. 10 Lakhs.in a financial year. From the next financial year the liability to pay Service begins from day one.After implementation of GST Law, Service Tax Registration shall become redundant and one has to get registered itself under GST directly.
Failure to obtain service tax registration may attract a penalty upto Rs.10,000/- or Rs. 200/- .for every day during which such failure continues, whichever is higher.
Who is liable to get service?
List of Documents required for Online Service tax registration
1) Copy of the PAN Card of the Proprietor or the Legal Entity registered.
2) Photograph and Proof of Identity of the person filling the ST Application(Any Below)
- PAN Card,
- Passport,
- Voter ID Card,
- Adhaar Card,
- Driving Licence,
- Any other photo identity card issued by the CG, SG, or PSU.
3) Proof of ownership of premises (Place of Business) such as:
Lease or rent agreement duly notarised, allotment letter from the govt, No Objection Certificate from the Legal Owner, Electricity bill/ Water bill/Registry in the name of application holder.
4) Copy of Details of the main bank account with latest statement of transaction not older than 2 months
5) Authorisation by the Proprietor for the person filing the application.
6) Any Other registration taken by other govt departments or agencies such as Customs Registration No (BIN No.), Import Export Code (IEC), Sales Tax No. (VAT/CST), which have been issued prior to the filing of the Service Tax Registration application.
7) One Photo of all the Directors / Partners / Proprietor.
Additional Documents required for service tax registration in the case of Private Limited Company or LLP :
- Memorandum/ Articles of Association/ Certificate of Incorporation
- List of Directors/Partners with ID & Address Proof, Photo.
- Board Resolution regarding authorizing any director of the company to sign, deal and comply with provision of the service tax rules and regulations.
- Authorisation letter by the Board of Directors/ Partners for the person filing the application
Additional Documents required for service tax registration in the case of Partnership Firm :
- Copy of Partnership Deed
- All the Partners ID and Address Proof.
- Authorisation letter by the Partners for the person filing the application
Get started by filling out a simple form!
What you do
You just need to fill our simple questionnaire which requires some basic details about your Business and Services and
submit mandatory documents that are required for Service Tax Registration.
What We do
We will Submit online & physically your ST-1 Application with requisite documents with the ST Authority.
What you get
Once the Application is approved, the Department will issue the Provisional DVAT Certificate.
Package
Frequently Asked Questions
WHO MUST FILE Service Tax RETURN?
All persons or entities liable to pay Service tax or having service tax registration must file service tax return.
WHEN WE SHOULD FILE SERVICE TAX RETURN?
Returns are to be filed twice a year on half yearly basis ie. on the 25th of October and 25th April for the half year ending September and March, respectively.
WHAT IS THE PENALTY FOR NOT OBTAINING SERVICE TAX REGISTRATION?
Failure to apply would result in penalties of Rs. 5,000 or Rs. 200 per day till the default continues, whichever is higher.
WHAT IS THE PENALTY ON DELAY IN FILING OF SERVICE TAX RETURN?
The fine is Rs. 500 if the delay is up to 15 days, Rs. 1000 if the delay is up to 30 days and if delay is more than 30 days than an additional Rs. 100 per day thereon, subject to a maximum of Rs. 20,000.
WHAT IS THE RATE OF VAT?
The VAT rate will depend on the type of goods being sold and the State in which the goods is being sold.
WHO MUST OBTAIN VAT REGISTRATIONS??
In Delhi VAT Registration mandatory for Manufacturers/Traders/Exporters/Dealers and also for Online traders.
WHEN SHOULD VAT RETURN BE FILED?
Sales Tax Returns are to be filed Quarterly by the 20 th July, October, January and April for the quarter ending June, September, December and March, respectively. However hard copy of vat return is required to be filled on or before 27 th of relevant quarter.
HOW DO I SEND THE DOCUMENTS FOR RETURN FILING?
You can scan and upload your documents to the My Account page.