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Service tax – Registration and Filing

Service tax is a tax imposed on taxable services provided in India (except in the state of J&K). It is an Indirect tax as the service provider is required to pay the tax after collecting it from the Service receivers. In some cases the Service receiver is also made liable to pay Service tax

The following persons are required to get registration under Service tax:

  • Service provider having provided taxable services of more than Rs. 9 Lakhs in the preceding Financial Year.
  • Service tax receiver in case he is liable to pay service tax.
  • Input service distributor
  • A service provider who is exempt from payment of service tax because the value of taxable services does not exceed Rs. 10 Lakhs in a financial year.(ntfn. 33/2012)

Documents required for Service tax Registration:

  • Copy of PAN Card of the Company
  • Proof of address (any one of the following) of the premise for which registration is sought

Self- owned Property – any document like Annual Property tax payment return/receipt showing name of applicant, OR Copy of sale deed etc. along with Utility Bill, OR

Rented Property – Lease License/rent agreement or rent receipt of Registered Co. Op. Housing Society along with Utility Bill, OR

Any other case – NOC (No objection certificate) from either the owner of property or the person in whose name the rent or lease agreement has been made along with evidence of ownership/tenancy as the case may be(Utility Bill or Registry Copy).

  • MOA and AOA along with Certificate of Incorporation
  • Power of attorney/Authority Letter would be required in respect of authorized person(s) by the Director of the Company
  • Copy of Board Resolution.
  • Cancelled Cheque of the Company
  • Email ID and Phone No of Authorized Person
  • Photograph and proof of identity of the person filing the Application.
  • List Of all Directors of the company (on Company Letter Head) along With ID (Pan Card) and Address Proof ( DL, Passport, Bank Statement on later than Six Months)
  • ROC Form 32/ DIR-12 if any change in Directorship of the company
  • Undertaking by the Company for Service tax Registration (in prescribed Format)

Forms under Service tax

Forms

Description

GAR 7 Challan

Payment challan
ST-1 Application for Registration
ST-2 Certificate of Registration
ST-3 Return form
ST-4 to 6

Forms for filing appeals

 

Due dates for payment of Service tax:

Individual / partnership firm – quarterly payment

  • 5th of the next month after the end of the quarter – if paid offline
  • 6th of the next month after the end of the quarter – if paid online
  • 31st March for the last quarter (January – March) – paid by any mode

Others – Monthly payment

  • 5th of the next month after the end of one month – if paid offline
  • 6th of the next month after the end of one month – if paid online
  • 31st March for the month of March – paid by any mode

Due dates for filing of Return – Half yearly 

  • April to September – 25th October
  • October to March – 25th April

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