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Centralisation

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Querist : Anonymous

Querist : Anonymous (Querist)

29 August 2011 A person has on office in Ludhiana from where he is providing taxable services.. He has a ST number registered in Ludhiana..

Now he wants to open a branch in Delhi..

And 6-8 months later, in Chandigarh..

I understand that he can either take a ST Number where ever he goes (say Delhi and Chandigarh).. OR.. he can make a centralized billing system in Ludhiana and make an amendment in his already existing ST Number..

He provides his services to one client only.. and raises one invoice per month to so centralized billing/accounting is not tough..

First.. Is the centralized registeration required ?? Cant he just carry on his business with his existing number ?

What are the pros and cons of having a centralized number as against a decentralized number ?

CS Bijoy

CS Bijoy (Expert)
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31 August 2011 If company has centralised registration then it has to file one ST-3 (in triplicate) but if each branch has separate legal entity that is separate service tax registration no., then it has to file separate ST-3for each branch or premises.

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