Documents Required for Service Tax Registration

Service tax registration is required for all businesses providing taxable services of over Rs.9 lakhs in any financial year. Service tax collection and remittance becomes applicable after crossing taxable services of over Rs.10 lakhs in a financial year. To obtain service tax registration, the business must submit ST-1 online and ST-2. In this article, we look at the list of documents required for service tax registration for private limited company, limited company, one person company, LLP, partnership firm and proprietorship firm.

The document required for service tax varies based on the type of business entity as follows:

Private Limited Company or Limited Company or One Person Company

1. Company Incorporation Certificate
2. Companies MOA & AOA Copy
3. Company PAN Card Copy
4. Rental Agreement for the Listed Centralised Premises/ (if Own Premises – Sale Deed Required)
5. Company Bank Current Account Statement Copy – 1st page of 1 Month
6. Utility Bill or Electricity Bil
7. Director’s Passport Size Photo
8. Director’s PAN Card – Attested
9. Director’s Address Proof – Attested
10. Director’s Identity Proof – Attested
11. NOC (No Objection Certificate) from Landlord

Limited Liability Partnership or Partnership firm

1. LLP PAN Card
2. LLP Incorporation Certificate
3. Partnership deed
4. Rental Agreement If Rented/ (if Own Premises – Sale Deed Required)
5. Electricity Bill of Rented/own Premises
6. Company Bank Current Account Statement Copy – 1st page of 1 Month
7. Partner’s Passport Size Photo
8. Partner’s PAN Card Copy – Attested
9. Partner’s Identity Proof – Attested
10. Partner’s Address Proof – Attested
11. NOC (No Objection Certificate) from Landlord

Proprietorship Firm

1. Proprietor’s PAN Card – Attested
2. Proprietor’s Identity Proof – Attested
3. Proprietor’s Address Proof- Attested
4. Rental Agreement for the Listed Centralised Premises / (if Own Premises – Sale Deed Required)
5. Bank Current Account Statement Copy – 1st page of 1 Month
6. Proprietor’s Passport Size Photo
7. NOC (No Objection Certificate)

Format for NOC from Landlord

NOC from Landlord to use the premises mentioned for business purposes must be submitted along with the other documents. The NOC from Landlord can be prepared on the letterhead of the business in the format provided below:

NO OBJECTION CERTIFICATE

This is to certify that I Name of Landlord, Son/Daughter/Director/Designation of Fathers Name/Name of Company/Firm, presently residing/having registered office at Present Address for Communication, having PAN ABCDE1234A, do hereby certify that I/We am/are the rightful owners of Address mentioned in Service Tax Application. Further, I/We have permitted Name of Business, represented by Mr./Mrs. Name of Signatory , Designation (Proprietor/Partner/Director), to use the above mentioned property for his business purpose. I/We hereby solemnly affirm that I/We have no objection in the above property being used for the business purposes. This no objection certificate is issued for the purposes of obtaining service tax registration.

Date:

Place:                                                                                                                                                                 (Signature, Name and Designation of Owner)

Other Business Registration

In addition to the above documents, if the entity has IE code, VAT registration, ESI or PF registration or MSME registration, then details pertaining to such registration can also be submitted as supporting documents.