Service Tax Registration
Service tax registration is required by those providing services. Service tax registration number is PAN based, so PAN is a compulsory document to obtain service tax registration.
Service tax registration is required to be obtained by those service providers who are liable for service tax registration.
A service provider has to obtain service tax registration is he is liable to pay service tax. Ignoring the reverse charge, service provider who has crossed 9 Lakhs of taxable receipts compulsory obtain the service tax registration.
Online Procedure to obtain service tax registration in India
To registration online, one has to go to service tax website. One you are at service tax website, you need to create an account.
Link of service tax website, https://www.aces.gov.in/STASE/switch.do?prefix=/ui/jsp/common&page=/loginpage.do
A page will open when you follow the link, at this page you will see a login form. Since you do not have Login ID and Password, first you have to register with ACES.
To register with Aces, click on registration link (highlighted in yellow, check above image). The registration link https://www.aces.gov.in/STASE/ui/jsp/common/registerWithACES.do will take you to the following page.
Fill the registration form. Once form is filled, click on submit. You will get user id and password and activation links at your mail id.
Upon receiving the details, login to aces site. You will be asked to change you password. Change the password and proceed for registration.
Once the password is change you will be sent to homepage. Click on REG tab, in drop down menu select fill ST1.
Fill the form and click on next, upon filling the full form click on submit.
Once you have submitted the form. Next step is to print the ST1 and submit the form to service tax department along with self attested documents.
Within seven days Form ST2 will be available in you dashboard, you can print this form and no further action is required from department.
Your service tax registration number will be mentioned in the form ST2.
Legal compliances after service tax registration is obtained
Once you have obtained the service tax registration you have to comply with following requirements.
- Mention you Service Tax registration number in all the invoices issued by you. The invoice should follow the requirements of service tax rules.
- Charge service tax at applicable rates.
- Pay the service tax to government before due dates.
- File you service tax returns.
People earning from online advertisements should get service tax registration if their receipts cross 9 Lakhs?
Earlier the online advertisements were exempted from service tax but now service tax is applicable on online advertisements too and website has to charge service tax if liability arises.
Hello Mr. Pulkit Sharma Sir,
Thank you very much for this post, it was very helpful.
I have a question here, is there a minimum invoice amount to add service tax. I've registered LLP and going to make first invoice shortly. Since it is within Karnataka, I know I dont need to make VAT on the invoice, but have no ideea on ST. Invoice amount will be around 5 Lakhs.
If you sell products, I mean physical items service tax does not apply. If you can give more detail about your business we can discuss applicability of service tax.
However upto 9 lakhs registration is not required under service tax.