Service tax is a kind of indirect tax, which means its charged on the goods and services your business provides and not on the profit you make. Service tax registration is necessary only when the value of services your business provides exceeds 9 lahks in the year. When your turnover crosses 10 lakhs, you must start charging service tax on your goods or services and pay tax to the Service Tax Department.
Registering for service tax is an easy 3 step process through AECS (Automation of Central Excise and Service Tax), an online portal created by the Central Board of Excise and Customs to track your payments and pay your tax online.
Applying for service tax registration online
Click here to go to the sign up page and fill in your details.
Your username and password will be sent to the email-id you signed up with. Keep the password carefully.
Log in after creating your account and click on Fill ST-1 under the REG tab to register for Service Tax.
REG → FILL ST-1
Fill in the required details and submit the form.
You can refer to this link to find out which commisionerate, division and range you’re applying to acccording to your location – https://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do
Print out the Acknowledgement you receive, sign it and submit a hard copy of the ST-1 form along with the necessary documents to the Commissionerate you’re applying to (Address found on the above link) within 7 days for verification.
A Service Tax Registration Certificate (ST-2) will be sent within 2 days and can be accessed through the AECS portal. This certificate can be used as proof of registration and you can start electronic payment of taxes.
- Self-attested copy of the PAN Card of the Proprietor or Company or Legal entity
- Photograph and Proof of Identity of the person filling the application such as PAN Card, Passport, Voter ID Card, Aadhar Card, Driving Licence or any other government issued photo identity card
- Address proof for the address submitted along with proof of ownership, lease or rental agreement or allotment letter from the Government and a No Objection letter from the Legal Owner.
- Memorandum of Association (For Company)
- Articles of Association (For Company)
- List of Directors (For Company)
- Details of bank account
- Business Transaction Number obtained from other govt. departments such as Customs Registration No. (BIN No.), Import Export Code (IEC) No., State/Central Sales Tax No., Company Index No. (CIN) issued prior to applying for Service Tax Registration.
How to file service tax returns online?
Once you log in, go to RET tab → Fill ST3 → Fill
A list of your registered premises will be displayed. Click on the Premises code (the hyperlink) to file a return for that premise. This will take you to the ST-3 form.
Fill up the forms and press the SAVE button.
For detailed information on filling up the forms, you can refer to https://www.aces.gov.in/Documents/User%20Manuals/ACES-User_Manual_ST_Returns_Assessee-V1.3.pdf
A confirmation page will appear. You can click on Modify to make changes or Save to store it in the database.
Click on Submit to submit the return to the department. On submission, you will receive a unique number for your return.
To get started, go to https://www.aces.gov.in/STASE/switch.do?prefix=/ui/jsp/common&page=/loginpage.do
For more information on AECS and the ST-3 form, go to https://www.aces.gov.in/Documents/User%20Manuals/ACES-User_Manual_ST_Returns_Assessee-V1.3.pdf