Finance ministry makes PAN mandatory for service tax registration

The registration shall mandatorily require that the PAN number of the proprietor or the legal entity being registered should be quoted in the application except for government departments, it said.

hidden March 18, 2015 18:25:36 IST
Finance ministry makes PAN mandatory for service tax registration

New Delhi: Permanent Account Number (PAN) is now mandatory for private firms for getting service tax registration besides email and mobile number.

"Applicants, who are not government departments shall not be granted registration in the absence of PAN," according to an order issued by the finance ministry.

Finance ministry makes PAN mandatory for service tax registration

Making PAN card mandatory. Image courtesy CNN-IBN

The registration shall mandatorily require that the PAN number of the proprietor or the legal entity being registered should be quoted in the application except for government departments, it said.

"Existing registrants, except government departments not having PAN shall obtain PAN and apply online for conversion of temporary registration to PAN-based registration within three months of this order," said the order for service tax registration which came into force from this month.

The failure to comply with the order will lead to cancellation of temporary registration "after giving the assessee an opportunity to represent against the proposed cancellation and taking into consideration the reply received, if any", it said.

The applicant shall quote the email address and mobile number in the requisite column of the application form for communication with the department.

"Existing registrants who have not submitted this information are required to file an amendment application by March 30, 2015," the order said.

Applicants seeking registration for a single premises in service tax shall file an application online in the Automation of Central Excise and Service Tax (ACES) website --www.aces.gov.in-- in form ST-1.

Once the completed application form is filed in ACES, registration would be granted online within two days, thus initiating trust-based registration.

"On grant of registration, the applicant would also be enabled to electronically pay service tax," it said.

Further, the applicant would not need a signed copy of the Registration Certificate as proof of registration.

Registration Certificate downloaded from the ACES website would be accepted as proof of registration dispensing with the need for a signed copy, the order said.

The applicant is required to submit a self-attested copy of some documents including copy of PAN card, photograph and proof of identity which may include Aadhaar and details of main bank accounts among others by registered post or speed post to the concerned division, within seven days of filing the form ST-1 online, for the purposes of verification, it said.

"Where the need for the verification of premises arises, the same will have to be authorised by an officer not below the rank of Additional or Joint Commissioner," the finance ministry said.

The registration certificate may be revoked by the Deputy or Assistant Commissioner if the premises are found to be non existent or not in possession of the assessee and if no documents are received within 15 days of the date of filing the registration application.

The registration may be revoked if the documents are found to be incomplete or incorrect in any respect, it said.

PTI

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