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Tips for filing Form No. ST-1
Assessees may observe the following tips for filling Form No. ST-1



(i) To be furnished by assessee in Central Excise Office where his jurisdiction falls to the concerned Superintendent of Central Excise.
(ii) Form can be signed by assessee or his representative.
(iii) This form is to be filed for each premises separately or regional office or head office as the case may be where central billing is not adopted and business is carried from more than one place.
(iv) Fresh application should be made by any person (transferee) who has purchased the existing business of a registered service provider.
(v) No time-limit was prescribed for making an application for registration but w.e.f. 16.10.1998, according to Service Tax (Amendment) Rules, 1998, application is required be made within a period of thirty days from the date on which Service Tax under section 66 is levied.
(vi) Non-registration would attract a penalty upto Rs. 1000 for each default.
(vii) If taxable service is provided from more than one premises and billing is centralized, assessee may opt for registering only the premises from where centralized billing is done.
(viii) Where assessee is providing more than one taxable service, he may make a single application mentioning therein all the taxable services provided by him.
(ix) Proof of address / residence / premises from where business is carried may be demanded and should be attached to the form.
(x) For partnership firms, department can ask for a copy of partnership deed as a evidence of partnership, which may be supplied.
(xi) In case of a limited company, power of attorney and copy of Memorandum and Articles of Association should be submitted.
(xii) Income Tax PAN is also required to be mentioned.
(xiii) STC Code number must also be obtained.
(xiv) Any change in address or constitution or business should be informed to the concerned office of service tax.
(xv) In absence of any other form, special category of persons may also use this form.

Checklist of information to be enclosed to Form ST-1 to obtain centralized registration

(1) Residential address of the proprietor / partners.
(2) Name & Address of the “Authorized signatory”.
(3) Address and Telephone Nos. of the premises/office where centralized accounting / billing is being carried out.
(4) Proof of address of the premises/office sought to be centrally registered.
(5) PAN / TAN No. of the assessee
(6) Whether the application is on the basis of Centralized Billing or Centralized Accounting system?
(7) List of taxable service/services to be rendered.
(8) List of branches, offices or premises of the assessee along with postal addresses, e-mail addresses and telephone Nos.
(9) Whether recoveries are effected through credit/debit notes? Yes / No
(10) Previous year’s audited balance sheet, if any.
(11) Specify the reasons for seeking single centralized registration instead of seeking
seeking registration with jurisdictional Commissioner / Chief Commissioner



 
   
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