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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
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
On transact business once ACES, An client need on Initially register himself/herself for ACES through a procedure called “Registration with ACES”. This Enlistment is not An statutory enrollment Likewise envisaged Previously, Acts/Rules legislating administration duty Be that as serves the requisition over distinguishing those true blue clients. Depicted underneath need aid steps for taking administration assessment enrollment Eventually Tom’s perusing another assessee, non-assessee and an Large Tax Payer (LTU).
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.
Contingent upon the guidelines in force, administration charge assessees are needed to submit certain documents alongside a marked duplicate of the enrollment requisition of the Branch for confirmation. CBEC’s request no. 2/2011 ST dated 13. 12. 2011 need endorsed Emulating documents that would obliged should a chance to be submitted Toward the persnickety who need settled on an requisition to registration:-
1. Duplicate about permanency account amount (PAN).
2. Verification of home.
3. Constitution of the candidate.
4. Force of lawyer for appreciation about commissioned individual (s).
Following verification, those superintendent about administration charge issues the enrollment testament. However, in the event of appeal to incorporated registration, those official of administration duty approves the enrollment. On whichever case, if those essential documents would not accepted inside An period of 15 days, those Enlistment requisition may be rejected Eventually Tom’s perusing the Branch as inadequate. After those endorsement for issuance of a Enlistment testament will be provided for Eventually Tom’s perusing those skillful authority, An message will this impact may be sent of the assessees electronically. Those assessee could perspective and detract An print-out for this. Contingent upon those alternative picked Toward those assessee, those marked duplicate of the RC might a chance to be sent Eventually Tom’s perusing post or could be gathered Toward assessee in individual.
Same time submitting enrollment form, though those assessee makes a misstep clinched alongside picking An off locale (Commissionerate/Division/Range), ACES gives An office of the superintendent will ahead the provision of the right jurisdictional officer with issue enrollment Furthermore An message to this impact is sent of the assessee for data.
Those registration number may be Previously, 15-digit arrangement as under: For-PAN based Assessees: 1-10 digits – dish of the Assessee, 11-12 digits -ST (Service Tax), 13-15 – frameworks produced alphanumeric serial number to non-PAN built assessees: 1-4 digits TEMP, 5-10 frameworks produced alpha numeric number, 11-12 SD(Service Tax), 13-15 – frameworks created 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.
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.
Critical focuses to recall:
- The client ID once chose will be perpetual and can’t be changed. Be that as it may, it is alluring to as often as possible change passwords
- The client ID ought to be of 6-12 alphanumeric characters, no exceptional character, for example, ! @ # $ % * and ( ) + or spaces with the exception of underscore ” – ” might be permitted.
- New assessee looking for enlistments under administration duty will likewise submit to the jurisdictional Range officer, a printout of the application frame submitted online properly marked by the approved signatory alongside required records.
- Assessees should take note of that the email ID is outfitted to the office in composing, and they will be in charge of all correspondences to and from this email ID. After enlistment with the ACES, assessees, all alone, can alter their enrollment points of interest internet, including their email ID.
- In light of a legitimate concern for security and information insurance, assessees should change their passwords frequently and not impart it to unapproved people. If there should arise an occurrence of any debate, the individual whose client ID and secret key has been utilized to get to the application will be held at risk for the activity and some other outcomes