TAX REGISTRATION

Tax administrations must compile and maintain a complete database of businesses and individuals that are required by law to register. Registration and numbering of each taxpayer underpins key administrative processes associated with filing, assessment, payment and collection.

RULES TO REMEMBER

Applicants seeking registration for 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.

The applicant shall quote the email address and mobile number in the requisite column of the application form for communication with the department. Existing registrants who have not submitted this information are required to file an amendment application by 30-4-2015.

Once the completed application form is filed in ACES, registration would be granted online within 2 days, thus initiating trust-based registration. On grant of registration, the applicant would also be enabled to electronically pay service tax.

The applicant would not need a signed copy of the Registration Certificate as proof of registration. Registration Certificate downloaded from the ACES web site would be accepted as proof of registration dispensing with the need for a signed copy.

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.

Copy of the PAN Card of the proprietor or the legal entity registered .

Memorandum/Articles of Association/List of Directors