Centralised registration

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Saptarshi Haldar (Querist)

11 February 2016 What additional work will be pending after getting amended service tax registration from single premises registration to centralise registration or any other obligation?

Do we get service tax input, if bill issue in the name of branch after getting centralised service tax registration?

Anybody can provide brief article on service tax centralised registration.

Suresh Ramaswamy

Suresh Ramaswamy (Expert)

12 February 2016 Both Central Excise and Service Tax are premises based. Hence if services are rendered from more than one premises separate registrations are required for each of the premises. The Service Tax Code (registration number) would be the same, but each of premises are given unique numbers. In case of Centralized Registration, services are rendered and billed from various premises, but the accounting is centralized at the main premises - say registered office or head office. In case of centralized registration a single ST - 3 Return is filed for all premises at the Head Office charge. Since services are rendered from various premises, it is likely that input services are availed at various addresses. Hence any input service supported by Input documents at any of the premises would not result in denial of input credit. In other words for your second query the answer is YES, you can avail of Input Credit, if the bill is issued with the address of any of the premises registered under Centralized registration. There is no extra documents to be maintained for Centralized Registration, except for proper reporting to enable the calculation of liability correctly.

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