Wednesday 18 June 2014

Blog 4 : Procedures of Registration & Service Tax Forms :


1)     Apply for registration in Form ST-1 to Superintendent of Central Excise.
2)     Submit all the proofs viz. PAN, residential proof, address proof, partnership deed in case of firm, Memorandum or Articles of Association in case of Company.
3)     The superintendent of Central Excise will grant certificate in ST-2.
The service provider can subsequently Add or delete the category of services from time to time as require.
Amendment or addition of service is require if assesse is require to remit the service tax as input service recipient. The same has also to be reported while filing the return in ST-3.
 Service Tax Forms :
Sr. no.
Liability
When and by whom
Time period
Form
1
Service Tax Registration
At the time of starting of business by the assessee
Within 30 days from the date of starting the business or reaching INR 9 lakhs taxable turnover or commencement of new levy
ST-1
Amendment in the Service Tax registration certificate
Within 30 days of any change
2
Service Tax Registration Certificate
To be issued by Service Tax Department
Within 7 days from the date of receipt of application
ST-2
3
Service Tax return
Half Yearly / Assessee
Within 25 days after completion of half year
ST-3
25th October
25th April
4
Appeal to Commissioner of Central Excise (Appeals)
Assessee
Within 2 months from the date of receipt of order
ST-4
5
Appeal to CESTAT
Assessee
Within 3 months from the date of receipt of order
ST-5
6
Cross objections
Assessee / Department
Within 45 days from the date of receipt of notice
ST-6
7
Appeal to CESTAT
Department
Within 4 months from the date of receipt of order
ST-7
8
Payment of Service Tax
Corporate Assessee
Within 5 days from the end of month
GAR-7 challan
Within 6 days from end of month in case of e-payment
For March, Tax payment shall be made on or before 31st March.
9
Payment of Service Tax
Non Corporate Assessee
Within 5 days from the end of quarter
GAR-7 challan
Within 6 days from end of quarter in case of e-payment
For quarter ending March, Tax payment shall be made on or before 31st March.


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