Businesswonder.com
India taxation and compliance guide

Service Tax Registration in India: Current GST Rules and Legacy Registration

Service tax was an indirect tax on specified services under India's former tax framework. Since 1 July 2017, Goods and Services Tax (GST) has generally replaced service tax for taxable services. Businesses starting service activities today ordinarily consider GST registration, not a new service tax registration.

Important distinction: The former ST-1 and ST-2 service tax registration procedure is historical. It may still matter for pre-GST records, audits, disputes and legacy proceedings. Current registration is governed primarily by the Central Goods and Services Tax Act, 2017 and the corresponding rules and state or union territory GST laws.

Service Tax Registration and the Transition to GST

Service tax was principally levied under Chapter V of the Finance Act, 1994, including Section 66B, which provided for charging service tax on taxable services during the relevant pre-GST period. With GST's introduction on 1 July 2017, the general service tax regime ceased to apply to new taxable supplies. Historical liabilities, refunds, appeals and investigations may continue to be dealt with under applicable saving and transitional provisions, including Section 174 of the CGST Act, 2017.

For current service supplies, the relevant laws generally include the CGST Act, 2017, IGST Act, 2017, applicable state GST legislation and the CGST Rules, 2017. GST treatment depends on the nature of supply, location, exemptions and registration status.

Who Is Required to Register Under GST?

Section 22 of the CGST Act establishes registration liability based on aggregate turnover, subject to applicable thresholds and notifications. For service providers, the general threshold is Rs. 20 lakh in many states and Rs. 10 lakh in specified special category states. The threshold and exceptions must be checked for the taxpayer's state, type of supply and current notifications. Aggregate turnover is computed on an all-India PAN basis under Section 2(6).

Section 24 specifies categories for compulsory registration irrespective of the ordinary threshold, subject to exemptions and notifications. Certain inter-state service suppliers have been exempted from compulsory registration below the applicable turnover threshold. Do not assume every inter-state service automatically requires registration.

Section 23 covers persons not liable for registration, including persons exclusively supplying wholly exempt or non-taxable goods or services, subject to the statutory provisions and notifications. Section 25(3) permits voluntary registration, with consequent GST compliance obligations.

Online GST Registration Procedure

  1. Visit the official GST Portal and select the registration option for a new taxpayer.
  2. Provide the legal name as per PAN, PAN, state or union territory, email address and mobile number; complete the verification steps.
  3. Use the Temporary Reference Number (TRN) to complete the application in FORM GST REG-01 with business, promoter, authorized signatory, place-of-business and other required particulars.
  4. Upload applicable supporting documents and complete Aadhaar authentication, biometric verification or other identity verification as required for the application.
  5. Submit using the prescribed electronic verification method. Track the application using its acknowledgment or application reference number.
  6. Respond promptly to any notice seeking clarification. Once approved, download the registration certificate in FORM GST REG-06 and verify the GSTIN details.

Section 25 governs registration procedure, while Rules 8 and 9 of the CGST Rules address the application and verification process. The effective date and processing timeline depend on the circumstances, including authentication, verification and any clarification sought by the department.

Documents Commonly Required for GST Registration

  • PAN and identification particulars of the applicant and relevant promoters or proprietors.
  • Proof of constitution, such as partnership deed, certificate of incorporation or other applicable formation document.
  • Principal place-of-business proof, such as ownership evidence, lease or rent agreement, consent letter and supporting utility or property document, as applicable.
  • Details and authorization of the authorized signatory, including board resolution or letter of authorization where required.
  • Bank details when required under the applicable registration or post-registration procedure.
  • Details of additional places of business and any other category-specific information requested by the portal.

Requirements vary by constitution and verification category. Submit only documents currently requested by the GST Portal and applicable rules.

Amendment, Multiple Locations and Cancellation

Changes to Registration Details

Section 28 of the CGST Act and Rule 19 govern amendments to registration particulars. Applications are ordinarily made through FORM GST REG-14. Certain core-field changes require tax officer approval; other permitted changes may be updated through the portal. Report changes within the applicable prescribed time.

Multiple Places and Distinct Persons

GST registration is generally state or union territory specific, unlike the former service tax centralized registration arrangement. Section 25 contains provisions relating to registrations in different states and separate registrations for multiple places of business within a state, subject to prescribed conditions. A single centralized GST registration across all states is generally not available.

Cancellation and Revocation

Section 29 deals with cancellation or suspension of registration; Section 30 addresses revocation of cancellation in eligible cases. The applicable forms, deadlines and conditions should be checked before applying.

Historical Service Tax Registration: ST-1 and ST-2

Before GST, a person liable for service tax registration generally applied under Section 69 of the Finance Act, 1994, read with Rule 4 of the Service Tax Rules, 1994. The prescribed application was Form ST-1, and the registration certificate was Form ST-2. Historically, an application was generally required within 30 days of commencement of the taxable service or the relevant liability trigger, subject to the rules then in force.

The legacy application commonly required PAN information, constitution documents, premises proof, authorization for signatories and a description of taxable services. The original procedure also recognized centralized registration in specified circumstances where accounting or billing was centralized. These requirements are retained here for understanding historical registrations and records, not as instructions to obtain a new service tax registration in 2026.

Historical Amendments

Changes in registered particulars were historically notified under the service tax rules, commonly within 30 days, with supporting documents as applicable. The old ST-1 amendment and centralized registration processes should not be confused with the present GST portal process.

Registration and Compliance Assistance

Professional assistance may include determining whether GST registration is required, checking threshold and compulsory-registration provisions, preparing documents, filing GST registration applications, handling clarifications, amending registration particulars and addressing legacy service tax notices or records. For assistance, contact Businesswonder.com.

Official Laws and Registration Resources

Updated: 8 October 2026. GST provisions, exemptions, thresholds, notifications and portal procedures can change. Verify the latest law and state-specific requirements before acting. This article is general information, not a substitute for advice on a specific transaction.

Back to top