4. Certificate of Registration in Form ST-2 Within 7 days of receipt of Application Taxable Service provided by NON RESIDENTS or by a persons from outside India AND who does not have any office in India Exemption from Registration- NRI Person receiving Taxable Service in India Liability on
5. MORE THAN ONE PREMISES OR MORE THAN ONE TAXABLE SERVICE
6. CENTRALISED BILLING Option to get registered the premises where the Centralized billing is done DECENTRALISED BILLING Separate Applications for Registration of each premises Taxable Service provided from more than one premises
7. More than one Taxable Service provided from one premises Single Application for Registration Mentioning all the Taxable Services Provided by him REGISTRATION CERTIFICATE IS NON TRANSFERABLE
8. PROCEDURE FOR PAYMENT OF SERVICE TAX RATE OF TAX 10% +2% Education Cess DUE DATE Co.- Monthly-by 25th of next month Non-Co.-Quarterly-25th of the month following the quarter MODE OF PAYMENT TR-6 Yellow Challan in 4 copies (2 [with us]+2[with Bank], presented at PNB PAYMENT AFTER DUE DATE Interest @13% p.a.
9.
10.
11.
12. FURNISHING OF RETURNS Half Yearly Return in Form ST-3 In Triplicate Annexure Copy of TR-6 Form ST-3A FIRST RETURN List of Books of A/c maintained Time period By 25th of the month following the half year April-Sept by 25th Oct Oct-March by 25th April
