The document discusses various aspects of registration and e-filing procedures for service tax in India. It provides information on how to generate C forms automatically online, filing returns via form ST-3, registering for a service tax code, filing returns every six months, paying tax and interest for late payments. It also summarizes the various parts of form ST-3 and details around cenvat credit and input service distributors.

1. Registration & e-Filing
(Session –II)

2. Auto Generation of C Forms
http://www.ctax.kar.nic.in
Registration details under the CST Act 1956 and view the commodities for
issue of ‘C’ form.
Apply for amendment / corrections in the CST RC
The Automatic C Form generation is available for the Invoices dated from
01/01/2013
Less than 20 invoices to be entered else use Upload XML file option.
Return in form VAT 100 indicating the value of goods purchased from outside
the State against ‘C’ form.
Submit list of interstate purchases (invoice-wise) effected against C form.
Repeat the process for different quarter and for different selling dealer TIN.
Take a print, sign and send.

3. e-CST Forms

4. e-CST Forms (Contd.,)

5. e-CST Forms (Contd.,)

6. e-CST Forms (Auto Generate)

7. e-CST Forms (Auto Generate) Contd.,

8. FORM-C

9. e‐SUGAM
http://www.ctax.kar.nic.in/
http://sugam.kar.nic.in/
e-SUGAM form for value over Rs.20000 Transporting goods.
The unique number thus obtained shall be produced to the check
post officer on reaching a check post
Sales are properly accounted and there will not be any problem
of tax evasion.

10. Methods of e-Sugam Generation

11. e-SUGAM Module
New Entry
Upload XML File
Upload Vehicle No
Upload and Submit
Cancel
For Goods Return

12. e-SUGAM (Contd.,)

13. New Entry
From /To Place
Commodity
Quantity & Units
Invoice Value (Net Value+ Tax Value)
Transporter/Owner Details
Category of Transaction
Other Dealer TIN & Name & Address
Documents Type, Doc. No & Date, Invoice No & Date
Save & Submit
Category of Transaction
Category of Transaction Document Type
After Sale, After Purchase Invoice (INV)
To his Principal Invoice (INV), Consignment Note
For goods purchased from URD’s, the category will
be ‘After Purchase’.
Self-Purchase bill
Consignment Sale (Receipt), Consignment Sale
(Dispatch)
Consignment Note
To his shop/Godown/Storage, Stock
Transfer(Dispatches)
Stock Transfer Memo
Job work, Return after Job work Labor charges bill/Job work Voucher Others

14. New Entry (Contd.,)

15. e-Sugam Form

16. Reports & Help
Reports (Web Acknowledgment)
Detailed
Master
Status
e-Uploading of Purchase/Sales Statements
XL to XML Converters
Help
Other Options.

17. Reports & Help (Contd.,)

18. Reports & Help (Contd., )

20. Registration
&
e-Filing

21.  Service Provider
 Service Recipient
 Input Service Distributor
 Any provider of taxable service whose aggregate value
of taxable service in financial year exceeding Rs. 9
Lakhs.
 Registration within 30 Days from the commencement
of activity

22.  New Assessee
 Existing Assessee
 LTU Assessee
 NON Assesse
 Amendment
 Surrender
 Change Password

23.  Form –ST-1
 Copy of PAN CARD
 Copy of PAN Card is necessary as a PAN based code(S T Code)
 Photograph and Proof of ID/Address Proof:-Voter ID/Aadhar Card/Driving License, Bank
Statement, Electricity Bill, Telephone Landline bill/Mobile Bill
 NOC of Legal Owner/Rent /Lease Agreement
 Memorandum of Association/AOA (For Company)
 Partnership Deed(For Partnership Firm)
 Authorization by the Board of Directors/Partners
 Details of the main bank account
 Business Transaction Numbers obtained from other govt. depart. or agencies such as Customs
Registration No. (BIN No.), Import Export Code (IEC) No., State Sales Tax No. (VAT) Central Sales
Tax No., Company Index No. (CIN).
 After submitting all the documents Service Tax Division. STD will issue Form –ST-2 Online within 7
days

24.  15 Digit Alpha-Numeric Code
 PAN-10 Digits
 Alpha Code-ST/SD-2 Digits
 Premises Code-Numeric-3

25.  www.aces.gov.in
 REG-Registration
 RET-Returns
 ST-03 A
 REF-Refunds
 DSR-Dispute Resolution
 AUD-Audit

26. www.aces.gov.in

27. Service Tax-Registration. (Contd.,)

28. Service Tax-Registration. (Contd.,)

29. Service Tax-Registration. (Contd.,)

30.  Name of the Applicant
 Address
 PAN Status
 Constitution of Applicant
 Category of Registrant
 Nature of Registration
 Select the Service Offered
 Address of premises
 Name of Designation of authorized Signatories

31. Registration –ST-1 (Contd.,)

37.  Returns are filed once in six months
 1st April to 30th September-Due Date on or before 25th of
October.
 1st October to 31st March- 25th of April
e-Filing
 Fill ST-3
 View Advance Payments
 Create Advance Payments
 View ST 3 Return
 View Original ST-3
 Print Acknowledgment Receipts

38. ST-3-e-Filing (Contd.,)

39.  Part-A (General Information)
 Part-B-Taxable Service & Tax Payble(Service Provider/Receiver)
 Part-C (Service Tax Paid in Advance)
 Part-D (Service Tax Paid in Cash and Through Cenvat Credit)
 Part-E (Education Cess paid)
 Part-F (Secondary and Higher Education Cess paid)
 Part-G (Arrears, Interest, Penalty any other amount etc., Paid)
 Part-H (Details of Paid challan)
 Part-I Details of Input Stage Cenvat Credit (Service Provider only)
 Part-J(Details of Service Distributor)
 Part-K (Self Assessment Memorandum)
 Part-L (Service Tax Return preparer or Certification Facilitation Centre)

40.  STC Number
 Address
 Original/Revised Return
 Commissionerate, Division & Range
 Financial Year
 Period
 Constitution of the Assessee
 Taxable Services
 Service provider/Receiver
 Any Exemptions Notification
 Any Abatement Notification
 Any Provisional Assessment

43.  Service Provider
 Gross Amount- Amount Received excluding Advance, etc.,
 Advance for Services, etc.,
 Less:-Exempted Services Provided/To be Provided
 Amount Claimed as abatement, etc
 Net Tax Value
 Service Tax Payable
 Service Receiver
 Gross Amount-Excluding Advance
 Advance for Services
 Partial Reverse Charges

46.  Service Tax paid in advance
 Challan No. & Amount

47.  In cash
 By Cenvat Credit
 Adjustment of amount paid in Advance
 Adjustment of excess amount in earlier
 Total Tax Paid

51.  Arrears of Revenue (Tax Amount) paid in cash
 Arrears Cenvat Credit
 Arrears EC/SHEC Paid
 Interest/Penalty Paid
 Any other charges paid

54.  Any exempted Services
 Any exempted excisable goods etc.,
 Payable under Rule 6(3) of the Cenvat Credit Rule
2004.

55.  Opening Balance
 On Inputs
 On Capital goods
 On input service directly received etc
 Total Credit Utilized
 Closing Balance of Cenvat Credit

58.  Books of accounts maintained correctly
 Cenvat Credit Taken/Utilised correctly
 Paid the delay payment interest amount

59.  Identification No
 Name

60.  Individual/Partner-Quarterly -5th of every
quarter end(if online 6th)
 Others –Monthly -5th of every month end(if
online 6th)
 Month/Quarter end March- Payable -
31stMarch

61.  The Interest of Late Payment (As per Govt. Budget-2016-17)
 Service Tax Not Collected & Not paid -15%
 Service Tax Collected but not paid – 24%
 FY less than Rs. 60 Lakhs – 3% exemption (Eg,12%)
Earlier Interest Rate
 Upto 6 months-18%
 6month to 1 year =24% (1st 6 months-18%,After 6Months-24%)
 Above 1 year=30% (1st 6 months-18%,After 6Months-24% Above 1
year 30%)
 3% exemption for Small Units.

62.  Upto 15 Days – Rs. 500/-
 15 Days to 30 Days –Rs.1000/-
 Beyond 30 Days – Rs. 1000/- plus Rs. 100/-
for every day (Maximum –Rs. 20000/-)