05 May 2014
Centralized registration if i am already registered
Hi Everyone, I have a query regarding centralized registration. Actually I am a teacher providing coaching classes from my coaching center at Kinsway camp, New Delhi. But after few months I switched my coaching to Preet Vihar, but my all service inputs are still in the name of my old office i.e. Kingsway Camp. Now I have started another branch which is at Laxmi Nagar, New Delhi. So my Question is that: 1. I am already registered under service tax so now How could I apply for centralized registration, procedure and documents required? 2. Before being centralized registered, Would I have to surrender my current single premise registration? 3. I have taken all inputs on my old address and my new address is still not mentioned anywhere in deptt. records while I am providing coaching from my new address since last 9-10 months. So what would be the impact of changing the address on inputs credits? Would it be reversed? Waiting for your kind suggestions. Thanks in advance.
06 May 2014
Q1 apply online aces web site for centralized application for all branches and give address of branches and centralized account with place are maintained mention in ST-1 centralized application. Centralized Registration Document All branch address Proofs & Rent Agreements and bank accounts,Cell No, Ur Pan Card. can u maintained centralized billing all billing no series one follow at all branches, it is main issue at the time audit point and inspection of preventive team.
Q2 no u will pay all tax due and file ST 3 Return April to Sep 14 and cenvat and duty liability paid particulars fill and after surrender ur ST -2 Individual No.
Q3Yes Take inputs ur old address but ur STAX no mention in that bills. You will apply amendment registration to single premises ST-1.
cenvat credit avail only one year time to utilization for duty exemption.
department can rise ur old address in cenvat credit utilization. so can your request to providers give new invoice with new address.
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