What is A1 form in service tax?

What is A1 form in service tax?

Application for refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004. Form – A1. Declaration by the SEZ Unit or Developer for availing ab initio exemption. Form – A2. Authorisation for procurement of services by a SEZ Unit/Developer for authorised operations.

What is central excise registration form a 1?

1) This Application Form should be used for applying for Registration as also for informing any corrections/ changes in the information, subsequent to Registration. Any change in the information subsequent to Registration, except those under Part IV, must be brought to the notice of the Central Excise Department.

How can I get service tax certificate?

To obtain service tax registration, the applicant can file the ST-1 application for service tax through the Automation of Central Excise and Service Tax (ACES) website. The documents listed above along with the requisite information must be submitted online.

Who is responsible for Service Tax?

service provider
Section 64 of the Finance Act, 1994, extends the levy of service tax to the whole of India, except the State of Jammu & Kashmir. Generally, the liability to pay service tax has been placed on the ‘service provider’.

How can I pay Service Tax now?

e-payment through EASIEST: Under EASIEST, the assessee is required to access the NSDL-EASIEST website, https://cbec-easiest.gov.in/EST/ and select the option, E-Payment (Excise & Service Tax).

Is service tax number and GST number same?

For example, dealers registered under VAT were provided TIN by state taxation authorities, whereas service providers were assigned a service tax registration number by the Central Board of Excise and Customs (CBEC). The full form of GSTIN is GST Identification Number.

Is GST and service tax same?

Service tax was levied on “provision of services” while GST will be levied on supply of services. Krishna: Arjuna, in Service tax the rate is 15%, while in GST the rate of tax on services might be 12% or 18%. The rate of tax on Services will be defined according to the Service Accounting Code.

How can I register my Service Tax number online?

Service Tax Registration Procedure

1. Visit the official website of ACES.
2. Select option as Service Tax.
3. Once you select new user option, you will be redirected to the registration page.
4. Details like the name of the unit, designation, phone number should be provided by the assesse to get him/her registered.

What if Service Tax is not paid?

If an assessee has not filed his or her service tax return, then a late payment fee of Rs 500 will be charged for the initial 15 days of delay. If an assessee has not filed his or her service tax return, then a late payment fee of Rs 1,000 will be charged for delays ranging from 15 to 30 days.

Is there exemption for service tax on form a1?

Service tax on SEZ and form A1, A2. A3 and A4 download Service tax department issued a notification about the exemption of service tax on special economic zone SEZ. This circular is very vital as it tells in which condition service tax exempts or not.

When do you have to file Form A-1?

GENERAL INSTRUCTIONSDUE DATE –Form A-1, Employer’s Quarterly Return of Income Tax Withheld, is due on or before the last day of the month following the end of the quar-ter being filed. For example, Form A-1 for Quarter Ending March 31st is due on or before April 30th.

Can a SEZ unit claim exemption from service tax?

(I) The SEZ Unit or the Developer shall get an approval by the Approval Committee of the list of the services as are required for the authorised operations (referred to as the ‘specified services’ elsewhere in the notification) on which the SEZ Unit or Developer wish to claim exemption from service tax.

Do you pay service tax on services performed in SEZ?

Exemption from payment of service tax in respect of services consumed within the SEZ. These are of three types (a) Services done for property located in SEZ and those listed in Rule 3,category (i) of Export odf Services Rules and (b) where services are performed ie in SEZ , Rule 3 category (ii).