File Service Tax
Registration (ST-2) in India

What is a Service Tax Registration (ST-1/ST-2)?

Service Tax Registration (ST-2) is an government registration which is done under CBEC on aces.gov.in. It is mandatory for every person providing services in India beyond Rs.10 Lakh. The rate of service tax is 15% including SBC and KKC. Further, in case you are importer of services then also you need a service tax registration which falls under reverse charge category.

How to register for Service Tax (ST) Online?

Service tax registration is a semi online process and should be filed with due care to avoid any repercussions later on. The process of filing service tax registration is being categorized into three steps:

#File Online ST 1: The First step in service tax registration application (ST 1) is to create log in under aces portal. After logging into your account, you must file correct particulars in the ST - 1 form. After filing the ST-1, select the jurisdiction properly and finally submits the ST 1 online application.

#Wait for ST - 2 Registration issuance: After submitting the ST 1 form, the next step is to wait for registration issuance. This is because it confirms your selected jurisdiction otherwise your application will be sent back.

#Send Docs via Courier: Once registration is obtained, you need to send the list of documents required according to the business entity.

What is service tax Registration Limit?

As per the exemption circular, every person shall be required to register under service tax if your value of services crosses Rs.10 Lakh. However, no exemption limit shall apply to your case if you fall under reverse charge category.