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.