|
- Identification of Service to be included
- Services to be excluded
- Service to be included
- Statutorily includible / excludible items
- Registration Requirements
- Name & Address of Service Provider
- Nature of Service provided
- Application for Registration (Form ST-1) (Download
Form ST-1)
- Grant of Registration (within 7 days from the receipt of the application by the CE Dept)
- Documents for registration
- Partnership deed (In case of Partnership Firm)
- Memorandum / Articles of Association (In case of Company)
- Address Proof
- Ground Plan of the business premises
- Permanent Account Number (Photocopy)
- Details of accounts maintained
- Certificate of Registration (Issued by the Superintendent of C. E. in Form No. ST-2)
- Service Tax Code Number
- STC based on PAN & number of premise from which services are provided
- Application to be made in Appendix - II
- Payment of Service Tax (TR 6 challan)
|
Assessee |
Periodicity
of Payment |
Due
Date of Payment |
| Individuals,
Proprietary firms or Partnership firms |
Every
Quarter |
5th of the
month immediately following the said quarter. |
| Others |
Every
calendar month |
5th of the
month immediately following the said calendar
month. |
12. Service Tax Return
| Periodicity
for filling return (Half yearly) |
Due
date for filling half yearly return |
Form
No. |
| 1st April
to 30th September |
25th April |
Form
ST-3 (Download
Form ST-3) |
| 1st
October to 31st March |
25th
October |
Tax Credit: The Cenvat Credit Rules, 2004 has come into force with effect from 10-09-2004. These rules superseded the Service Tax Credit Rules, 2002. With effect from 10-09-2004, service providers have become eligible not only for tax credit on input services received and consumed in providing output service but also for duty credit on inputs and capital goods used in providing any output service, subject to the conditions prescribed in the rules.
(Download
Credit Form)
|
