When and who is required to Apply for Registration :
- The person who provides a taxable service is required to mandatorily apply online application for registration for service tax, if the value of the services provided by him in a particular financial year exceeds a nine lac Rs.9,00,000/-
- The person who is liable to pay the service tax under reverse charge mechanism, will make an application for registration.
- Input service distributor are required for the registration of the service tax
Time limit for the application of the registration in the service tax:
- A person should register within 30 days from date of commencement of the business of providing taxable service.
Documents required for the service tax registration:-
- Name and address of the applicants
- Email id for registration with aces
- Details of the persons signing the application form such as name, address and telephone no
- Address proof of the premise to be registered i.e Utility bill or rent agreement etc.
- Certified copy of the memorandum of association, partnership deed and other constitution document as the case may be.
- Photocopy of pan card of applicant, in case of proprietorship pan of proprietor etc.
- Copy of the resolution passed in the board meeting in case of company /LLP
- Photocopies of all the documents should be certified by director/ partner/ proprietor
- All documents are required in two copies, self attested
- Copy partnership deed in case of partnership firm.
- Copy of pan card of all partners/proprietor/directors.
- Cancelled cheque of firm / proprietor
Note : Photo copies of all the documents should be certified by director/partner/proprietor as the case may be
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