Overview

In this article, we have covered the registration process of the income taxpayers such as individual users, Hindu Undivided Family (HUF), and other entities such as companies, Limited Liability Partnership, sole proprietors, firms, associations, etc. The documents that are required for the process of registration have been also mentioned in this article. This article also covers Service Tax Registration where the process of Service Tax Registration has been discussed. Further, the process for registering under service tax and the documents required for registration have been described in this article.

Registration Of Taxpayer For Income Tax

1. Requirement for Individual Users- The following documents must be kept before the taxpayers start the registration

  • Valid PAN
  • Valid Contact Number
  • Present Address
  • Valid Email address

 Process of Registration- The following steps can be followed for registration by the Individual User.

  • You can visit the website https://www.incometax.gov.in/iec/foportal/ and the e-Filing Portal.
  • On visiting the website, you can click on the ‘Register Yourself’ located on the right side of the Home Page.
  • Selecting user types as ‘individual’ continues with the net page.
  • In this step provide the details of the individual such as Name, PAN, Date of Birth, and Residential Address
  • Next, details such as password, contact details are to be provided along with the present address. After providing all the details the user can click submit.
  • On completing the registration, a six-digit OTP is shared on the mobile number as well as email ID during registration.
  • On entering the OTP, the process of registration of taxpayers is completed.

2. Requirements for Hindu Undivided Family (HUF)- Following details are required in the case of HUF.

  • PAN Card
  • Contact Details of Karta
  • Email Address of Karta

Process of registration-The registration is the same except in the case of choosing the user type, HUF is to be chosen and proceeded.

  • On clicking Hindu Undivided Family (HUF) in the next step, PAN details of HUF along with the name of HUF as well as the date of incorporation are to be provided.
  • Similar to the process mentioned in Individual User, the details of password, PAN details of Karta, Contact details of Karta along with the address proof of HUF are to be given.
  • A six-digit OTP is shared on the specified mobile number and email ID during the process of registration.
  • On entering the correct OTP, the registration is completed.

3. Other than Individual User and Hindu Undivided Family: Following are required for registration.

  • PAN Card details
  • Details of Contact Number
  • Email address of Principal contact person

Process of Registration- Similar process is to be followed in this case as well. One has to visit the portal and click ‘Register Yourself’ on the Home Page.

  • While choosing the user type- one has to choose other than Individual/ HUF and further select the sub-user type according to the PAN. Sub-user type includes-
  • Company
  • Body of Individual
  • Local Authority
  • Firm
  • Trust
  • Association of Persons
  • Artificial Juridical Person
  • Government
  • After this step, a PAN of the Entity or Organization is to be provided along with the date of incorporation. One must select the type of company if the user is Company.
  • Further, password details are to be provided along with personal details of the principal contact, as well as contact details of the principal. The address where the organization is to be registered is also to be provided.
  • After providing the details, during the registration, a six-digit OTP is received on the mobile as well as an email ID.
  • On providing the OTP registration process is complete.

Service Tax Registration

The service providers who extend their services by the business are required to pay a tax in the form of service tax levied by the Central Government of India. Any individual whose taxable service exceeds Rs 9 lakh in the previous financial year must obtain the service tax registration. On failing to obtain the service tax, a penalty is attracted by the individual.

Process of Service Tax registration

The online hassle-free process can be followed for registering service tax in India. The following steps are to be followed for registering for service tax online.

  • You can visit the official website of the Automation of Central Excise and Service Tax (ACES) which was brought for better service by the Central Board Of Excise Tax And Customs.
  • Select the Service Tax option.
  • By selecting the new user option, you will be taken to the registration page.
  • The individual has to provide details such as the Name of the Unit, Designation, and contact details.
  • The form can be submitted by providing all the details

Requirement For Service Tax Registration

A form known as ST 1 can be found on the website of ACES for Service Tax registration.  On registering with ACES this form can be downloaded. Following are the documents required for applying for Service Tax.

  • Name of the assessee
  • PAN details
  • Details of address
  • Contact details of the proprietor
  • Constitution of the applicant
  • Category of the applicant

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FAQs On Taxation Registration

Income tax is to be paid by every individual under the Income Tax Act 1961. The individuals include any individual, Hindu Undivided Family, Association of Persons, the body of Individuals, Firms, Limited Liability Partnerships, companies, local authorities, and such other artificial judicial persons not covered under the above.

Any individual providing any type of service in the form of business such as consulting, software development, online business etc. is liable to pay service tax.

The rate of service tax is 14%.

A Service Tax registration is generally issued within a period of 7 days by the Government.

Under section 77 of the Finance Act, 1994 penalty can be charged for not obtaining service tax registration. A maximum penalty of Rs 100 can be charged.

All revenue receipts are taxable according to general rule unless they are specifically exempted from tax. However, the capital receipts are exempt from tax unless a provision for tax is provided.

Tax is primarily collected by the Government by,

  • Tax Collected at Source
  • Ta Deducted at Source
  • Voluntary payment by taxpayers.

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  1. Trustworthy & Confidential - We assure you that all your personal details & documents must be kept private. We never share these details with anyone.   
  2. Expert Advice – The registration process requires advice from experts who can help provide guidance as to the process of Tax registration in India. 
  3. Zero Stress - The applicant for registration does not have to worry about the paperwork & documentation. Our Associate will help in performing all paperwork and documentation of registration.
  4. Top Quality Lawyers - Lead India will help you to choose among the best tax lawyers for assisting in preparing applications for the registration of tax. There are different associates who work with us, you can choose a lawyer depending upon their practice area, experience & user rating. 
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