Page 103 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes d. In the case of an existing assessee, he shall fill in the "Declaration Form for ACES"
and submit it to the respective commissionerate. The assessee will then receive a
user ID and password at the mail ID specified in such form to activate his registration
numbering ACES. An existing assessee is NOT required to fill Form ST-1 again in
ACES.
e. For a new assessee who does not have a service tax registration certificate, shall
register with ACES with the ID and password that is sent as mentioned in 'c' above
and select the option "REG" and "Fill ST-1".
f. The form shall be filed online with all the required details and submitted online
itself.
g. A print of the form submitted online shall be taken and along with this the documents
as mentioned below shall be submitted to the department at the concerned
commissionerate.
2. The application shall be filed within 30 days from the date of providing taxable service
and shall bear the address sought to be registered.
3. The application should be filled up carefully without errors and columns and boxes which
are not applicable may contain "NA" stated across them. All the taxable services provided
should be mentioned on the application and there would not be separate applications for
each of such taxable services

4. The Form should be signed by the director/partner/sole proprietor as the case may be or
the authorized signatory. Once filed, the acknowledgement for having filed the application
is to be obtained on the duplicate copy for one's own reference. If the Particulars stated in
the Form are correct, then the registration certificate would be provided within a period
of seven days.
Where not so provided, the registration is deemed to have been granted.

Centralized Registration

Centralised registration is opted for in a case where the accounting and billing operations of the
assessee are centralized in an administrative office which may be a branch or Head Office
despite the services being provided from more than one location. The premises that is registered
here is the one where the centralized accounting and billing is done. This decision is at the
option of the tax payer and he can also opt to have multiple registration which however may not
be advisable. The procedure would be the same as explained above with a few exceptions -

 The registration in case of centralized registration would be granted by the Commissioner
of Central Excise having jurisdiction over the centralized premises.
 The registration formality at the department's end takes a little longer than the period
stated above and the concept of deemed registration need not apply here.
The following documents are required in addition to the documents needed under the aforesaid
procedure -
1. Proof of address of each such premises or branches for which centralized registration is
sought

2. Proof of address of branches, new offices opened if any
3. In case of the Centralised Registration Annexures as per the Trade Notice no. 03/2011-12-
ST dated 20/10/2011 are also required to be submitted.

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