Procedure for Online E- Registration of Service Tax. How to Apply For Service Tax Registration in India. Find Indirect Tax Online E- Registration of Service Tax, Today We are Providing Full Procedure For Service Tax E-Registration. Practical Training in Indirect Taxes: Online Registration, E-Filing and E-Payment of Service Tax. This Practical Training Guide For Procedure for Online E- Registration of Service Tax is Very Useful for CA Articles. CA Final Students, Tax Consultants and New Chartered Accountants. So Now you can Scroll Down Below and See Full Procedure for Online E- Registration of Service Tax And Short Description of Service Tax For CA Final and CA IPCC Students.
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What is ACES ?
3.1 Automation of Central Excise and Service Tax (ACES) is the e-governance initiative by Central Board of Excise and Customs (CBEC), Department of Revenue, Ministry of Finance. It is one of the Mission Mode Projects (MMP) of the Government of India under National e-Governance Plan (NeGP). It is a software application which aims at improving tax-payer services, transparency, accountability and efficiency in the indirect tax administration in India. This application is a web-based & workflow-based system that has automated all major procedures in central excise and service tax like registration, returns, accounting, refunds, dispute resolution, audit, provisional assessment, export claims, intimations and permissions.
3.2 ACES aims at reducing physical interface of the business community with the departmental officers and to provide a transparent and paper-less business environment with improved taxpayer services delivered through an automated process. ACES is also a valuable platform for a smooth and successful transition to the proposed GST regime and it provides the bedrock for a modern e-governance-based indirect tax administration in India
Online application for service tax Registration
To transact business on ACES, a user has to first register himself/herself with ACES through a process called “Registration with ACES”. This registration is not a statutory registration as envisaged in Acts/Rules governing service tax but helps the application in recognizing the bona fide users. Described below are steps for taking service tax registration by a new assessee, non-assessee and a Large Tax Payer Unit (LTU).
4.2 New Assessee
The user needs to log onto the system, through internet at http://www.aces.qov.in. He/she chooses the Service Tax button from the panel appearing on the top of the webpage.
Clicks the button “New Users Click here to Register with ACES” in the Log-in screen that appears after clicking Service Tax button
Fills in and submits the form “Registration with ACES”, by furnishing a self-chosen user ID and e-mail User ID, once chosen is final and cannot be changed by the assessee in future.
The system will check for availability of the chosen User ID and then generate a password and send it by e-mail, mentioned by him/her in the Form.
ACES provides assistance of “Know your location code” for choosing correct jurisdictional office.
The user then re-logs-in and proceeds with the statutory registration with service tax, by filling-in Form ST-1 by clicking the “Reg” link in the Menu bar that appears on the top of the screen. It is mandatory to use the PAN allotted to the business entity to be registered. If the applicant has applied for PAN, he can be issued a temporary registration number and after obtaining PAN, he should amend the registration form online and insert the PAN, after which a new PAN-based registration number will be issued to the assessee. For security reasons, the password should be changed immediately.
The system instantaneously generates an acknowledgement number after which the registration request goes to the jurisdictional Superintendent. If the department needs any clarification, the registration applications can be sent back by the department to the applicants. Similarly, before registration certificate is issued, the applicant can also withdraw his/her application.
Depending on the instructions in force, service tax assessees are required to submit certain documents along with a signed copy of the registration application to the department for verification. CBEC’s order No. 2/2011 ST dated 13.12.2011 has prescribed following documents that are required to be submitted by the person who has made an application for registration:
- Copy of Permanent Account Number (PAN)
- Proof of Residence
- Constitution of the Applicant.
- Power of Attorney in respect of authorised person (s).
After verification, the Superintendent of Service Tax issues the Registration Certificate. However, in case of request for centralized registration, the Commissioner of Service Tax approves the registration. In either case, if the requisite documents are not received within a period of 15 days, the registration application is rejected by the department as incomplete. After the approval for issuance of a Registration Certificate is given by the competent authority, a message to this effect is sent to the assessees electronically. The assessee can view and take a print-out of this. Depending on the option chosen by the assessee, the signed copy of the RC can be sent by post or can be collected by assessee in person.
While submitting registration form, if the assessee makes a mistake in choosing a wrong jurisdiction (Commissionerate/Division/Range), ACES provides a facility to the Superintendent to forward the application to the correct jurisdictional officer to issue registration and a message to this effect is sent to the assessee for information.
The registration number is in 15-digit format as under: For-PAN based Assessees: 1-10 digits – PAN of the Assessee, 11-12 digits -ST (Service Tax), 13-15 – Systems generated alphanumeric serial number For non-PAN based assessees: 1-4 digits TEMP, 5-10 Systems generated alpha numeric number, 11-12 SD (Service Tax), 13-15 – Systems generated alphanumeric serial number
This category of registration is given in ACES to any individual, firm or company which requires to transact with the Central Excise or Service Tax Department, though not an assessee such as (a) merchant exporter, (b) co-noticee, (c) refund applicant, (d) persons who have failed to obtain ST registration as required under the law and against whom the Department has initiated proceedings and (e) persons who are required to tender any payment under CE/ST Act/Rules. Non-assessees are not required to file any tax returns.
Where such persons desire to seek non-assessee registration they follow same steps as in case of new assesseeexcept that while choosing the registration form they have to choose and fill in the non-assessee form.
In case the assessee is taking such registration for claiming any refund or rebate it is mandatory to furnish his/her valid PAN.
A non-assessee registration can also be done by the designated officer of the Commissionerate, on behalf of the non-assessee.
4.4 Large Tax Payer Unit (LTU) Assessee/Client
The consent form will have to be submitted manually by the New LTU assessees to the jurisdictional LTU office which will be processed off line.
The approved consent form will be uploaded by the competent officer of the Group LTU (GLTU) into ACES.
Any new unit of an existing LTU, which applies for registration with ACES will be automatically attached with the LTU Commissionerate based upon PAN details in the registration form.
As soon as the new or existing unit is attached with the LTU Commissionerate, a suitable intimation will be automatically sent by the ACES to the existing jurisdictional Commissionerate and the pending items of work will be transferred to the LTU Commissionerate.
Important points to remember:
The user ID once selected will be permanent and cannot be changed. However, it is desirable to frequently change passwords
The user ID should be of 6-12 alphanumeric characters, no special character such as ! @ # $ % & ( ) + or spaces except underscore “ – ” shall be allowed.
New assessee seeking registrations under service tax will also submit to the jurisdictional Range officer, a printout of the application form submitted online duly signed by the authorized signatory along with required documents.
Assessees should note that the e-mail ID is furnished to the department in writing, and they will be responsible for all communications to and from this email ID. After registration with the ACES, assessees, on their own, can modify their registration details online, including their e-mail ID.
In the interest of security and data protection, assessees should change their passwords regularly and not share it with unauthorized persons. In case of any dispute, the person whose user ID and password has been used to access the application will be held liable for the action and any other consequences