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PRESENTATION ON PRESENTATION ON
SERVICE TAXSERVICE TAXPROCEDURESPROCEDURES
PROCEDURE PROCEDURE
FORFOR
REGISTRATIONREGISTRATION
Application in Form ST-1
Within 30 days from the date of
notification of levyor
provision of service
Superintendent of
Central Excise
Annexures:
•Documentary proof of residential or official premises
•PAN Card
•Copy of Ration Card/Passport/Telephone Bill/Electricity Bill/Voter ID card
•Rent Receipt/House Tax receipt/Rent or Lease Agreement/NOC from Owner/Ownership Deed
•Affidavit in case of difficulty
•Board Resolution & Copy of MOA n AOA
Certificate of Registrationin Form ST-2
Within 7 days of receipt of Application
Taxable Service provided by NON RESIDENTS or by
a persons from outside IndiaAND
who does not have any office in India
Exemption from Registration- NRI
Person receiving Taxable Service in India
Liability on
MORE THAN ONE MORE THAN ONE PREMISES PREMISES
OR OR MORE THAN ONE TAXABLE MORE THAN ONE TAXABLE
SERVICESERVICE
CENTRALISED BILLING
Option to get registeredthe premises where the
Centralized billing is done
DECENTRALISED BILLING
Separate Applicationsfor
Registration of each premises
Taxable Service provided from more than one premises
More than one Taxable Service provided from
one premises
Single Application for
Registration
Mentioning all the Taxable ServicesProvided by him
REGISTRATION CERTIFICATE IS NON TRANSFERABLE
PROCEDURE FOR PAYMENT OF SERVICE TAX
RATE OF TAX10%
+2% Education Cess
DUE DATECo.- Monthly-by 25th of next month
Non-Co.-Quarterly-25th of the month following the quarter
MODE OF PAYMENTTR-6 Yellow Challan
in 4 copies (2 [with us]+2[with Bank], presented at PNB
PAYMENT AFTER DUE DATE
Interest @13% p.a.
SERVICE TAX ON PRACTISING CA & CS
TAXABLE SERVICES OF PCA AND PCS
Accounting And Auditing
Secretarial Auditing
Verification of Declaration u/s 149 of the Companies Act, 1956
Signing of Annual Return of Listed Companies u/s 161
Certification under Schedule XIII
Certification of Documents to be filed by Companies with ROC under the Act
Certification in Form 1relating to Dividend
Certification under EXIM Policy/FEMA/WEALTH TAX
EXEMPTION: EXEMPTION:
UNO/International Organisation
Developer/Units of SEZ subject to conditions
Export of Services
Reimbursement of out of pocket expenses charged to the client on actual basis
Value of all the taxable services as is equal to the value of goods and materials sold by the service provider to the recipient of service provided there is documentary proof specifically indicating the value of the said goods and materials
SERVICE TAX CODE STC NumberSERVICE TAX CODE STC Number
•STC Number will be PAN+ST+001
•All concerned registered under the Service Tax Rules
•To compulsorily obtain PAN
•Whether or not they pay Income Tax
FURNISHING OF RETURNSFURNISHING OF RETURNS
Half Yearly Return in Form ST-3In Triplicate
AnnexureCopy of TR-6
Form ST-3AFIRST RETURN
List of Books of A/c maintained
Time period
By 25th of the month following the half yearApril-Sept by 25th Oct
Oct-March by 25th April
THANK YOUTHANK YOU
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