Rule 4 - Registration - Service Tax Rules, 1994

4. Registration. - 1 (1) Every person liable for paying the service tax shall make an application to the 5 concerned Superintendent of Central Excise in Form ST-1 for registration within a period of thirty days from the date on which the service tax under 14 [ section 66B ] of the Finance Act, 1994 (32 of 1994) is levied : 1 Provided that where a person commences the business of providing a taxable service after such service has been levied, he shall make an application for registration within a period of thirty days from the date of such commencement. 2 Provided further that a person liable for paying the service tax in the case of taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 (32 of 1994) may make an application for registration on or before the 31st day of December, 1998. 7 Provided also that a person liable for paying the service tax in the case of taxable services referred to in sub-clause (zzp) of clause (105) of section 65 of the Act may make an application for registration on or before the 8 31st day of March, 2005 3 Omitted 17 [ Provided also that a person located in non taxable territory liable for paying the service tax in the case of online information and database access or retrieval services may make an application for registration in form ST-1A for registration within a period of thirty days from the date on which the service tax under section 66B of the Act is levied or the person located in non taxable territory has commenced supply of taxable services in the taxable territory in India and notwithstanding anything contrary in these rules, the registration shall be deemed to be granted in form ST-2A from the date of receipt of the application. ] 15 [(1A) Deleted] (2) Where a person, liable for paying service tax on a taxable service, (i) provides such service from more than one premises or offices; or (ii) receives such service in more than one premises or offices; or, (iii) is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax, and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located. (3) The registration under sub-rule (2), shall be granted by the Commissioner of Central Excise in whose jurisdiction the premises or offices, from where centralised billing or accounting is done, are located: Provided that nothing contained in this sub-rule shall have any effect on the registration granted to the premises or offices having such centralised billing or centralised accounting systems, prior to the 2nd day of November, 2006. 4 (3A) Where an assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing systems or centralized accounting systems, as the case may be, he shall make separate applications for registration in respect of each of such premises or offices to the jurisdictional Superintendent of Central Excise 1 (4) Where an assessee is providing more than one taxable service, he may make a single application, mentioning therein all the taxable services provided by him, to the concerned 6 Superintendent of Central Excise. 1 (5) The 6 Superintendent of Central Excise shall after due verification of the application form 12 or an intimation under sub-rule (5A), as the case may be , grant a certificate of registration in Form ST-2 within seven days from the date of receipt of the application 12 or the intimation . If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. 9 (5A) Where there is a change in any information or details furnished by an assessee in Form ST-1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated, in writing, by the assessee, to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, within a period of thirty days of such change. 1 (6) Where a registered assessee transfers his business to another person, the transferee shall obtain a fresh certificate of registration. 1 (7)Every registered assessee, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately 10 to the Superintendent of Central Excise. 11 (8) On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government under the provisions of the Act, and the rules and the notifications issued thereunder, and thereupon cancel the registration certificate. 16 [(9) The registration granted under this rule shall be subject to such conditions, safeguards and procedure as may be specified by an order issued by the Board.] ------------------------------- Notes : 1. Has been substituted vide Notification No. 54/98 dated 7/10/1998 , before it was read as, (1) Every person responsible for collecting the service tax shall make an application to the concerned Central Excise Officer appointed under rule 3, in Form ST-1 for registration. (2) Where an assessee is providing taxable services from more than one premises or offices, it shall be competent for the Central Government to allow separate applications for registration in respect of each such premises or office. (3) The Central Excise Officer shall, after satisfying himself that the application form is in confirmity with the provisions of Chapter V of the Act and these rules, grant a certificate of registration in Form ST-2 within seven days from the date of receipt of the application. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. (4)Where a registered assessee transfers his business to another person, the transferee shall obtain a fresh certificate of registration. (5)Every registered assessee, who ceases to carry on the activity for which he is registered, shall surrender his registration certificate immediately. 2. Has been inserted vide Notification No. 60/98 dated 1/12/1998 3. Has been Omitted vide Notification No. 12/2002 dated 1/8/2002 , before it has been inserted vide Notification No. 1/99 ST dated 28/2/1999 , as Provided further that a person who is a non-resident or is from outside India, does not have any office in India, and is liable to pay service tax, may not make an application for registration if such person pays the service tax on taxable service, rendered by him, under rule 6. 4. Has been substituted vide Notification No. 7/2005 dated 1/3/2005 , before it has been inserted vide Notification No. 1/99 ST dated 28/2/1999 5. For the words and figure concerned Central Excise Officer appointed under rule 3 , the words concerned Superintendent of Central Excise has been substituted vide Notification No. 5/2001 dated 9/7/2001 6. Has been substituted vide Notification No. 29/2006 dated 2/11/2006 , before it was read as, [(2)Where an assessee is providing a taxable service from more than one premises or offices and has a centralised billing system in respect of such service rendered to clients from such premises or offices at any one premises or office, he may opt for registering only the premises or office from where such centralised billing is done. (3) Where an assessee is providing a taxable service from more than one premises or offices, and does not have any centralised billing system, he shall make separate applications for registration in respect of each such premises or offices to the concerned Superintendent of Central Excise. ], before the words Central Excise Officer , the words Superintendent of Central Excise has been substituted vide Notification No. 5/2001 dated 9/7/2001 7. Has been inserted vide Notification No. 2/2005 dated 14/2/2005 8. For the figures, letters and words, 28th day of February, 2005 , the figures, letters and words 31st day of March, 2005 has been substituted vide Notification No. 3/2005 dated 26/2/2005 9. Has been inserted vide Notification No. 5/2006 dated 1/3/2006 10. Has been inserted vide Notification No. 5/2006 dated 1/3/2006 11. Has been inserted vide Notification No. 5/2006 dated 1/3/2006 12. Has been inserted vide Notification No. 1/2007 dated 1/3/2007 13. Has been inserted vide notification no. 48/2011 ST dated 19-10-2011 14. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, before it was read as:- section 66 15. Omitted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015, before it was read as, 13 [(1A) For the purposes of sub-rule (1), the Central Board of Excise and Customs may, by an order specify the documents which are to be submitted by the assessee alongwith the application within such period, as may be specified in the said order.] 16. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 17. Inserted vide Not, 48/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016