Addition of premises in registration

This query is : Resolved

Guest

Guest (Querist)

14 October 2011 Dear All,
I have a H.o. in Ahmedabad which I got registered under Service Tax. Now I opened a Branches in Bhopal & Pune. Service are provided in all three Centres individually. Now what should I do for registering these two Branches??? Whether I have to register my branches in the respective States or I can get it done here in Ahmedabad only.
Please guide me...........

CMA Ashutosh Kumar Gupta

CMA Ashutosh Kumar Gupta (Expert)
Follow

14 October 2011 yes you can go for centralized registration and submission of ammended form ST1.

Centralised registration is opted for in a case where the accounting and billing operations of the assessee are centralized in an administrative office which may be a branch or Head Office despite the services being provided from more than one location. The premises that is registered here is the one where the centralized accounting and billing is done. This decision is at the option of the tax payer and he can also opt to have
multiple registration which however may not be advisable.

The registration in case of centralized registration would be granted by the Commissioner of Central Excise having jurisdiction over the centralized premises
The registration formality at the department’s end takes a little longer and the concept of deemed registration need not apply here.

The following additional documents are required :

a. Proof of address of each such premises or branches for which centralised registration is sought
b. Proof of address of branches, new offices opened if any

Amendment would be required where there is any change in the particulars furnished in the ST 1 at the time of registration.

The changes shall be intimated to the department within 30 days of such change
The fact that the ST 1 is being filed for an amendment, should be clearly highlighted on the form
The assessee shall submit a certified copy of the Registration Certificate
The application may also be accompanied by a covering note explaining the circumstances that led to the change with copies of relevant documents being given.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now