F. No. 137/22/2012 – Service Tax
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
*****
New Delhi, the March 2012
Subject: Harmonisation of Service Tax and Central Excise Registration – reg
€
***********
The attached document is a draft circular containing details of proposed amendments to
be carried out in Central Excise Rules 2002 and Service Tax Rules 1994 in order to
streamline the process of registration. These changes are as proposed in the Budget
2012 and mentioned in para E.1 of D.O. letter F. No 334/1/2012-TRU dated 16.03.2012
and its Annexure C. The draft is being placed in public domain for widest possible
circulation and an extensive debate from all stakeholders in trade and industry as also
from all the field formations of the department. All suggestions and feedback from
Trade as well as Field formations, may please be emailed at kapurrk@hotmail.com to
Shri R. K. Kapur, OSD (Service Tax), CBEC (Telefax. 011-23095387) not later than
30.04.2012. The feedback and suggestions received would be considered for revising the
amendments.
Encl: as above
Circular No / /2012-CX
Circular No / /2012-ST
F.No.137/22/2012-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Harmonisation of Service Tax and Central Excise Registration Page 1 of 4
http://cbec.gov.in/draft-circ/registrationcircular.htm 4/8/2012
Central Board of Excise and Customs
New Delhi the, March 2012
To,
All the Chief Commissioners of Central Excise and Service Tax
The Director General (Inspection, System, Audit & Central Excise Intelligence)
All the Commissioners of Central Excise
All the Commissioner of Service Tax
Sir,
Subject: Harmonization of Service Tax and Central Excise Registration.
***********
Following formats have been prescribed for filing an application for registration
under Central Excise or Service Tax:
2.0 It is proposed to prescribe a common application format (as per Annexure 1) for
seeking registration under Central Excise as well as Service Tax.
3.0 It is also proposed to revisit the process of registration under both Central Excise
and Service Tax to amend procedures prescribed in respect of registration.
4.0 The changes proposed in respect of Registration processes are as follows:
a. Following documents or any other document as may be prescribed by the
Board, are to be submitted along with the application for registration or at the
time of verification of the premises to be registered:
i. Self attested copy of the Certificate of Incorporation of the company,
Partnership Deed, certificate of registration of Society, as the case may be.
ii. Details of the premises along with copy of ownership document, lease
deed etc.
iii. Self Verified ground plan.
iv. Photocopy of the PAN Card, CIN (Company Identification Number) issued
under Companies Act, 1956.
v. Photocopy of the documents relating to the Bank Accounts of the
Business.
b. Registration process as at present will be automated through ACES wherein
the registration certificate is generated immediately after completion of data
S No Form No Applicable to
1 A-1 Application for Central Excise Registration
2 ST-1 Application for Service Tax Registration
Harmonisation of Service Tax and Central Excise Registration Page 2 of 4
http://cbec.gov.in/draft-circ/registrationcircular.htm 4/8/2012
entry.
c. If person making an application for registration intends to get registration for
more than one premise then he shall make a separate application for each
premise. However in case of Service Tax the applicant may opt for Centralized
registration at one premise from where centralized billing or accounting is
done.
d. Whenever there is any change in the information submitted by the registrant
he shall intimate about the change by logging on to the ACES website within
thirty days of such change.
e. Registration granted shall be permanents till the time it is either surrendered
or cancelled by the Proper Officer.
f. Cancellation of the registration can be done either on the request of assessee
when he surrenders the registration or suo motto by the department after
following the principles of natural justice. Before cancellation, the Proper
Officer shall verify with regard to the pending dues and other pending matters
against the assessees and take appropriate action. Thereafter the registration
shall be cancelled. Cancellation in no way shall absolve the person from any of
the legal liabilities created on him in the past.
g. Cancellation of the registration on surrender of registration:
i. Registrant can at any time surrender his registration.
h. Cancellation of the registration suo motto by the department
i. The cancellation of registration is not punitive measure. For the
offences committed under the Central Excise Act, 1944, or Chapter V of the
Finance Act, 1994, proper action should be taken against the registrant for
the offences committed under the relevant penal provisions in the Central
Excise Act, 1944 or the Chapter V of the Finance Act, 1994.
ii. Cancellation of the registration shall be only on account of nonfiling
of the returns for a specified period that is:-
6 months for normal assessees and 12 months for assessees availing
value based exemption for Central Excise registrants,
12 months for Service tax registrants.
iii. For the suo motto cancellation of the registration the proper
officer shall issue a notice to the registrant indicating the grounds for
cancellation. After allowing him the opportunity to make representation
against the said notice and following the principles of natural justice cancel
the registration granted.
iv. Since Cancellation is not punitive, it will not debar the person from
making fresh application for registration when he desires to restart the
business.
Harmonisation of Service Tax and Central Excise Registration Page 3 of 4
http://cbec.gov.in/draft-circ/registrationcircular.htm 4/8/2012
i. On cancellation of the registration, the fact about cancellation of the
registration shall be published and put in public domain so as to avoid any misuse
of the cancelled registration.
5.0 You are requested to circulate the contents of this circular along with the revised
format of the return amongst the officers and trade formations in your jurisdiction and
solicit their comments on the proposed amendments.
6.0 You may forward your comments on the formats and proposed amendments by
e-mail at kapurrk@hotmail.com latest by 30th April 2012.
7.0 Hindi version of the circular will follow.
Yours faithfully
OSD (Service Tax)
CBEC, New Delhi
Harmonisation of Service Tax and Central Excise Registration Page 4 of 4
http://cbec.gov.in/draft-circ/registrationcircular.htm 4/8/2012
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
*****
New Delhi, the March 2012
Subject: Harmonisation of Service Tax and Central Excise Registration – reg
€
***********
The attached document is a draft circular containing details of proposed amendments to
be carried out in Central Excise Rules 2002 and Service Tax Rules 1994 in order to
streamline the process of registration. These changes are as proposed in the Budget
2012 and mentioned in para E.1 of D.O. letter F. No 334/1/2012-TRU dated 16.03.2012
and its Annexure C. The draft is being placed in public domain for widest possible
circulation and an extensive debate from all stakeholders in trade and industry as also
from all the field formations of the department. All suggestions and feedback from
Trade as well as Field formations, may please be emailed at kapurrk@hotmail.com to
Shri R. K. Kapur, OSD (Service Tax), CBEC (Telefax. 011-23095387) not later than
30.04.2012. The feedback and suggestions received would be considered for revising the
amendments.
Encl: as above
Circular No / /2012-CX
Circular No / /2012-ST
F.No.137/22/2012-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Harmonisation of Service Tax and Central Excise Registration Page 1 of 4
http://cbec.gov.in/draft-circ/registrationcircular.htm 4/8/2012
Central Board of Excise and Customs
New Delhi the, March 2012
To,
All the Chief Commissioners of Central Excise and Service Tax
The Director General (Inspection, System, Audit & Central Excise Intelligence)
All the Commissioners of Central Excise
All the Commissioner of Service Tax
Sir,
Subject: Harmonization of Service Tax and Central Excise Registration.
***********
Following formats have been prescribed for filing an application for registration
under Central Excise or Service Tax:
2.0 It is proposed to prescribe a common application format (as per Annexure 1) for
seeking registration under Central Excise as well as Service Tax.
3.0 It is also proposed to revisit the process of registration under both Central Excise
and Service Tax to amend procedures prescribed in respect of registration.
4.0 The changes proposed in respect of Registration processes are as follows:
a. Following documents or any other document as may be prescribed by the
Board, are to be submitted along with the application for registration or at the
time of verification of the premises to be registered:
i. Self attested copy of the Certificate of Incorporation of the company,
Partnership Deed, certificate of registration of Society, as the case may be.
ii. Details of the premises along with copy of ownership document, lease
deed etc.
iii. Self Verified ground plan.
iv. Photocopy of the PAN Card, CIN (Company Identification Number) issued
under Companies Act, 1956.
v. Photocopy of the documents relating to the Bank Accounts of the
Business.
b. Registration process as at present will be automated through ACES wherein
the registration certificate is generated immediately after completion of data
S No Form No Applicable to
1 A-1 Application for Central Excise Registration
2 ST-1 Application for Service Tax Registration
Harmonisation of Service Tax and Central Excise Registration Page 2 of 4
http://cbec.gov.in/draft-circ/registrationcircular.htm 4/8/2012
entry.
c. If person making an application for registration intends to get registration for
more than one premise then he shall make a separate application for each
premise. However in case of Service Tax the applicant may opt for Centralized
registration at one premise from where centralized billing or accounting is
done.
d. Whenever there is any change in the information submitted by the registrant
he shall intimate about the change by logging on to the ACES website within
thirty days of such change.
e. Registration granted shall be permanents till the time it is either surrendered
or cancelled by the Proper Officer.
f. Cancellation of the registration can be done either on the request of assessee
when he surrenders the registration or suo motto by the department after
following the principles of natural justice. Before cancellation, the Proper
Officer shall verify with regard to the pending dues and other pending matters
against the assessees and take appropriate action. Thereafter the registration
shall be cancelled. Cancellation in no way shall absolve the person from any of
the legal liabilities created on him in the past.
g. Cancellation of the registration on surrender of registration:
i. Registrant can at any time surrender his registration.
h. Cancellation of the registration suo motto by the department
i. The cancellation of registration is not punitive measure. For the
offences committed under the Central Excise Act, 1944, or Chapter V of the
Finance Act, 1994, proper action should be taken against the registrant for
the offences committed under the relevant penal provisions in the Central
Excise Act, 1944 or the Chapter V of the Finance Act, 1994.
ii. Cancellation of the registration shall be only on account of nonfiling
of the returns for a specified period that is:-
6 months for normal assessees and 12 months for assessees availing
value based exemption for Central Excise registrants,
12 months for Service tax registrants.
iii. For the suo motto cancellation of the registration the proper
officer shall issue a notice to the registrant indicating the grounds for
cancellation. After allowing him the opportunity to make representation
against the said notice and following the principles of natural justice cancel
the registration granted.
iv. Since Cancellation is not punitive, it will not debar the person from
making fresh application for registration when he desires to restart the
business.
Harmonisation of Service Tax and Central Excise Registration Page 3 of 4
http://cbec.gov.in/draft-circ/registrationcircular.htm 4/8/2012
i. On cancellation of the registration, the fact about cancellation of the
registration shall be published and put in public domain so as to avoid any misuse
of the cancelled registration.
5.0 You are requested to circulate the contents of this circular along with the revised
format of the return amongst the officers and trade formations in your jurisdiction and
solicit their comments on the proposed amendments.
6.0 You may forward your comments on the formats and proposed amendments by
e-mail at kapurrk@hotmail.com latest by 30th April 2012.
7.0 Hindi version of the circular will follow.
Yours faithfully
OSD (Service Tax)
CBEC, New Delhi
Harmonisation of Service Tax and Central Excise Registration Page 4 of 4
http://cbec.gov.in/draft-circ/registrationcircular.htm 4/8/2012
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