Service Tax registration for Housing Societies

The Procedure for Service Tax Registration for a Housing Society or Apartment Owners’ Association is as follows.

1. Application ST-1 needs to be filled. Can be downloaded here:

http://www.servicetax.gov.in/forms/st1.pdf

2. The Application is to be signed by the authorized signatory of the Society/Association – typically the President or Secretary.

3. Following documents to accompany the Application.

a) Self-certified copy of the PAN of the Society/Association.

b) Copy of Bye-Laws.

c) Copy of Resolution passed in GBM (reg. ST registration)

d) Brief Write-Up of the Services provided

e) Registration Certificate of the Society/Association

f) In case the President/Secretary herself is not filing the Application, power of attorney to be given to the Agent.

Acknowledgement is obtained after filing of the Application. The Registration Certificate typically comes in 7 days.

One may take the guidance of a Company Secretary, Chartered Accountant or relevant Agent to perform the Registration.