Application for registration is to be made by every person liable for paying the service tax in Form ST-1 :

  • within 30 days from the date on which service tax is levied

         or

  • within 30 days from the date of commencement of business

        whichever is later ,

to the concerned Superintendent of Central Excise having jurisdiction.

Time limit in Different Cases

In case of

Service Provider, date is 30 days from date turnover exceeds 9 Lacs

In case of Input Service distributor, within 30 days of commencement of business

Service Receiver, within 30 days of commencement of business as Service Receiver

  1. Service Tax
  2. Service Tax Procedures
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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