Service Tax – new forms – Board instructions

By Vijay Kumar

On Friday DDT had told you about the new Service Tax forms, about the same forms under different provisions. Board has issued a circular clarifying the notification. A netizen wrote to us,

Seen the notifications and found separately notified ST 1 & ST 3 forms, thought there will be difference in contents and found that there is nothing but small hole for small cat and big hole for big cat and definitely small cat can go through big hole. Why ST regulations are always trying to confuse?

So the Board clarifies,

1. Revised Forms ST-1 (application for registration), ST-2 (certificate of registration) and ST-3 (half-yearly return) are notified

2. The same Form ST-1 has also been specified vide notification No 32/2005-Service Tax dated 20th October, 2005 for the purpose of registration for input service distributors

3. Further, the same Form ST-3 has been specified for the purpose of furnishing return under sub-rules (9) and (10) of rule 9 of the CENVAT Credit Rules, 2004 vide notification No 33/2005-Central Excise (N.T.)

4. Format of Certificate of Registration (ST-2) is common for all categories of persons.

5. All new registrations are to be carried out as per the revised forms

6. The applicant shall be required to produce copy of PAN, proof of residence and constitution of applicant at the time of filing an application for registration. Power of attorney would be required in respect of authorized person(s).

7. Centralized registration shall continue to be granted by DGST

8. if the registration certificate is not granted within seven days of the receipt of application in Form ST-1, the registration applied for shall be deemed to have been granted.

9. The half yearly return in Form ST-3 for the period April-September 2005 may be furnished either in the revised format or in the format existing prior to 20th October, 2005

Circular No. 82 / 3 /2005- Service Tax. Dated 21st October, 2005