Check list for service tax new registration:
1. S.T. 1 online registration form along with the acknowledgement duly signed with seal.
2. Self attested copy of PAN card.
3. Self attested document in respect of the proof of residence of Proprietor/partners. Eg. Voter ID, License, Passport etc.
4. Self attested document in respect of the premises to be registered. Eg. Telephone Bill, Electricity Bill, Lease Agreement. In case of Partnership Firm, Partnership deed.
5. Nature of Service.
6. Date of Commencement of service.
7. Voluntary \ Compulsory Registration.
(All the above documents are required to be submitted in Duplicate.) |
| |
Due dates for payment of tax and filing returns:
For non corporate assessee (Proprietor/Partnership firm) |
| |
| S.No. |
Period |
Due Date (Payment) |
Due Date (Return) |
| 1 |
1st April to 30th June |
5th July |
25th October- |
| 2 |
1st July to 30th September |
5th October |
| 3 |
1st October to 31st December |
5th January |
25th April |
| 4 |
1st January to 31st March |
31st March |
|
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For corporate assessee (Companies)
The payment of service tax will due on 5th of next month and for month ending March 31st of March and the due dates for filling return will remain same as non corporate assessee.
For late payment the Interest rate will avail at 18% p.a.
Penalty availed for late filing of service tax return: |
| |
| Period of Delay |
Penalty/late fee After finance bill 2011 |
| for delay up to 15 days |
INR 500 |
| for delay beyond 15 days but up to 30 days |
INR 1,000 |
| for delay beyond 30 days |
INR 1,000 + INR 100 per day (from 31st day subject to a maximum amount of Rs 20000. |
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