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Services - Service Tax |
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Date…………Refer by………………..………Ph……………………..File No………... |
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SERVICE TAX REGISTRATION (Requirements) for Proprietorship firm |
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| 1. |
Signature on Form-ST-1 and Annexure-II (STC No. Form) in duplicate |
| 2. |
Photocopy of PAN Card |
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Photocopy of Address proof of the place of Business and Prop’s address proof- Tel. Bill - MTNL, Ration Card, Election Card, Electricity Bill, Water Bill, Driving License. |
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Signature on Authority Letter on the letter head |
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If Address proof is not in the name of proprietor (Rented) then NOC from Landlord |
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DETAILS FOR SERVICE TAX REGISTRATION – For Sole Proprietor |
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Applicant’s Firm Name M/s………………………………..……………………………………
Firm address…………………………………………...…..….…………………………………
…………………………………………………………………….……….Pin.………………….
PAN………………………………………..……Constitution……….………..Prop……..…..
Prop. Name………………………………………………………..……………………………..
Address……………………………………………………………………………Pin…….……
Telephone No
(M)……………………...…(O)………………..…………….(R)……..…………
Address of the premises for which Registration is sought…………………………………
………………………………………………………….………………….Pin………………….
Category of the Service…………………………………………………………………………
Fees Due…………….……….…..Received…………...…………Balance…….…………
Date…………Refer by………………..………Ph……………………..File No…………….. |
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| SERVICE TAX REGISTRATION (Requirements) for Company / Partnership Firm |
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| 1. |
Signature on Form-ST-1 and Annexure-II (STC No. Form) in duplicate |
| 2. |
Photocopy of PAN Card of the Company / Firm |
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Photocopy of Address proof of the place of Business Tel. Bill -MTNL, Electricity Bill, Water Bill, Property papers. |
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Signature on “Authority Letter” on the letter head. |
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If Address proof is not in the name of Company/Firm then NOC from Landlord. |
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Memorandum –1 / Partnership Deed copy |
| 7. |
Board Resolution in case of Company |
| 8. |
List of Directors / Partners |
| 9. |
Authorised Director/Partner’s Address Proof - Tel. Bill, Ration Card, Election Card, Electricity Bill, Water Bill, Driving License. |
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| DETAILS FOR SERVICE TAX REGISTRATION – For Company/Partnership Firm |
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Company / Firm Name M/s……………………………………………………………………..
Regd. Office Address….………………….……………………………….……………………
……………………………………………………….………….……….Pin.………………….
PAN……………………….Constitution………Partnership/Company/Trust……..……….
Authorised Director’s/ Partner’s Name…………..………………………………………….
Address…………………………………………………………………………Pin…...………
Telephone No (M)…………………………(O)……………………….(R)…………..………
Address of the premises for which Registration is sought…………………………………
…………………………………………………………………………..….Pin………………….
Category of the Service…………………………………….…………………..………………
Fees Due…………….…………..Received…………...…………Balance…….………… |
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| LEGAL REQUIREMENTS for Service Tax |
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| 1. |
Value of Taxable Services- 12.36% on Gross amount charged from customers |
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Tax Deposited- For Prop / Partnership firm & Others
Date of tax deposit- Quarterly |
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For 1st Quarter (April, May and June)……………………….…up to 5th July
For 2nd Quarter (July, August and Sept.)………………………up to 5th Oct.
For 3nd Quarter (Oct., Nov. and Dec.)………………………...up to 5th Jan.
For 4nd Quarter (Jan., Feb. and March)…………………….…up to 31st March |
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Quarterly tax will be deposited into the authorized bank by the TR-6 CHALLAN with Four copies. |
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| For Company |
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Date of tax deposit- Monthly
Date of tax deposit- up to 5th of every month but March tax up to 31st March
Note - Penalty Interest on Service tax liability @ 13% per annum and Rs. 200 or more par day |
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| 1. Filing of Service Tax Return - Half yearly |
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Period of Return………………………..Date of Deposit
For 1st Half year (April to Sept.)……………………………...up to 25th Oct.
For 2nd Half year (Oct. to March)………………….………...up to 25th April. |
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Half yearly return will be filed with the Service Tax Department by the FORM ST-3 with
Three copies. |
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| Note – EVEN in case of ‘NIL’ service provided, the service tax return is compulsory to be filed. |
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| Non filing of service Tax Return impose a Penalty for Rs. 2000/- |
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