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Service tax registration

Shivani (Learner) (1881 Points)

30 September 2014

Dear Members

If a company has Head Office in Delhi and branches in Mumbai and Bengaluru, then does it need 3 separate registrations or a single registration will suffice.

Will all three offices file separate service tax returns?

thanks

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2 Replies

SAMBIT KUMAR PANI (Student CA Final ) (42 Points)
Replied 30 September 2014

If centralised billing or accounting system done from H.O ,then no need to take separate registration take centralised registration. And also no need to file st return separately.(ST RULES-4(2))

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CA Himanshu Bansal (Risk Manager) (2345 Points)
Replied 05 October 2014

As suggested by Sambit, you can opt for centralised registration for Delhi office, provided that Delhi office has centralised billing process meaning thereby all the billings of other branches are issued from the Delhi office only.

If your company donot fullfil the requirement of centralised billing system, then you will have to get all the premises registered separately.