Service tax & Excise new registration processes – Budget 2015

BUDGET – III (New registration process)

W.e.f 01.03.2015 new process of registration shall be applied the sequence is as under :-

First you Should fill online form ST-1.

Except Govt.Deptt.PAN number is mandatory .

E-mail and mobile number is mandatory latest by 30.04.2015

Assessee can start paying service after registration certificate will be granted within two days .

Then online ST-2 copy is considered at par with the signed copy of ST-2.

following documents are must to submitted for verification within 7 days of filling of form ST-1 online as under :-

i. Copy of Pan card .

ii. Photograph of the applicant .

iii. Proof of identity .

iv. Documents to establish the possession of the premises to be registered.

v. Details of the main bank account.

vi. MOA/AOA/List of Directors in case of company .

vii. Authorisation by Board, Partners or Proprietor in favour of the person applying for service tax registration.

viii. IEC Code , CST/VAT Number , etc.

If the verification of the premises is required then the same may be verified. However, the order for verification of the premise shall be made by the officer not below the rank of Additional/Joint Commissioner.

The registration certificate can be revoked in the following situation after giving the opportunity of being heard to the assessee :-

i. The premises not found to be in existence.

ii. Documents not received by the department within 15 days.

iii. The documents are found to be incomplete in any respect.

​Thus, the process of registration has been refined and certain formalities have been increased with effect from 01.03.2015.

BUDGET – IV (New registration process-Excise)

W.e.f.01.03.2015 the new registration process shall come into force. process as under : –

Fist fill form for Registration, de-registration or amendment online.

Except Govt.Dept.PAN number is mandatory

E-mail and mobile number are made mandatory.

Business Transaction Numbers are to be quoted that may be – Customs Registration No., IEC, VAT, CST, CIN, and Service Tax Registration Number.

Registration certificate shall be granted, pending post-facto verification, within two days and the assessee can start paying excise duty.

Signed copy of Registration certificate has been dispensed with and the online Registration Certificate is considered at par with the signed certificate.

Documents are required to be submitted at the time of verification of the premises:-

i. Plan of factory Premises

ii. Copy of Pan card of the legal entity.

iii. Photograph of the applicant (This is new requirement).

iv. Proof of identity of the applicant.

v. Documents to establish the possession of the premises to be registered.

vi. Details of the bank accounts.

vii. MOA/AOA/List of Directors as the case may be.

viii. Authorization by Board, Partners or Proprietor in favour of the person applying for service tax registration.

8. The physical verification shall be done by the authorized officer within 7 days of filing of online application and if any clarification is required the same is required to be submitted by the applicant within 15 days of receipt of intimation for such clarification.

9. If the address is not found then the registration stands cancelled.

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