Time limit for Applying for Registration

  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