Change of Address
This query is : Resolved
27 January 2009
I want to know the process that is required to be followed for change of address ?
Can you provide with the fee structure and forms to be filled in?
Thank you,
Can you provide with the fee structure and forms to be filled in?
Thank you,
28 January 2009
Hi Shalaka,
You have not mentioned that change of address in which relation.
I mean if you are a CA Student and want to change your address record in the board of studies, then just write a letter to Board of Studies and mark a copy to Journal Section, and your CA branch.
There is no any fee for change of address.
Even you can e-mail them.
**DM
You have not mentioned that change of address in which relation.
I mean if you are a CA Student and want to change your address record in the board of studies, then just write a letter to Board of Studies and mark a copy to Journal Section, and your CA branch.
There is no any fee for change of address.
Even you can e-mail them.
**DM
28 January 2009
Submit ST-1 in duplicate along with original registration certificate and new address proof. No fees for change of address.
28 January 2009
If your que. is in relation to service tax:
When there is a change in the address of an service tax assessee and if the new address is covered by a different jurisdictional office, there is no procedure laid down in the Service Tax Rules. For example, Company A shifts its business address in the month of December. The address was covered by Mumbai Commissionerate-I and the new address falls in the jurisdiction of Commissionerate-IV. For the first two months, the payment of service tax was made in the designated bank of Commissionerate-I. The issues arise are:
(a) Whether Commissionerate-I would transfer the file and papers to the new jurisdictional office and the assessee may be advised to pay service tax for rest of the months of the half year in the designated bank of CommissionerateIV? Then in such case, ST-3 Return for 6 months may be filed in Commissionerate-IV
(b) If the answer to(a)required to file two separate returns for the first two months and the balance four months separately in the respective jurisdictional offices?
There is necessity to lay down a standard procedure for all the offices of the Department.
Reply:
The Chairman replied that:
(i) The records would be transferred to the concerned Commissionerate if there is a change in the address of the assessee.
(ii) In the new Commissionerate the assessee has to apply for a fresh registration and the previous Commissionerate would cancel the registration and shall inform the new jurisdictional office regarding the change of address so that the assessee remains under the Service Tax Act.
(iii) Further, in case the assessee has paid some portion of Service Tax payment, in the designated bank and for the remaining portion, if Service Tax become payable, he can pay in the designated bank of the new Commissionerate. The same procedure applies for filing of ST 3 Returns also.
(Authority: RAC on 29/1/2003, Mumbai-IX Commissionerate)
When there is a change in the address of an service tax assessee and if the new address is covered by a different jurisdictional office, there is no procedure laid down in the Service Tax Rules. For example, Company A shifts its business address in the month of December. The address was covered by Mumbai Commissionerate-I and the new address falls in the jurisdiction of Commissionerate-IV. For the first two months, the payment of service tax was made in the designated bank of Commissionerate-I. The issues arise are:
(a) Whether Commissionerate-I would transfer the file and papers to the new jurisdictional office and the assessee may be advised to pay service tax for rest of the months of the half year in the designated bank of CommissionerateIV? Then in such case, ST-3 Return for 6 months may be filed in Commissionerate-IV
(b) If the answer to(a)required to file two separate returns for the first two months and the balance four months separately in the respective jurisdictional offices?
There is necessity to lay down a standard procedure for all the offices of the Department.
Reply:
The Chairman replied that:
(i) The records would be transferred to the concerned Commissionerate if there is a change in the address of the assessee.
(ii) In the new Commissionerate the assessee has to apply for a fresh registration and the previous Commissionerate would cancel the registration and shall inform the new jurisdictional office regarding the change of address so that the assessee remains under the Service Tax Act.
(iii) Further, in case the assessee has paid some portion of Service Tax payment, in the designated bank and for the remaining portion, if Service Tax become payable, he can pay in the designated bank of the new Commissionerate. The same procedure applies for filing of ST 3 Returns also.
(Authority: RAC on 29/1/2003, Mumbai-IX Commissionerate)
28 January 2009
To continue, if your quesry is wrt to Change in Registered office of a Company, then You have to file Form No. 18 with MCA. Fees will be decided on the basis of authorised capital of the company, and the state to which you want to shift.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Exiting partner in partnership firm in gst portal
- CLOSING STOCK QUERY
- Technical Glitch in ITR-4 Online Form (AY 2026-27): Sec 44AE Partner Remuneration not mapping to E8
- Residential status of non resident
- NRI INSURANCE ADVISOR
- Reporting in TDS return
- Loss of interest in PF transfer from EPFO to Trust
- CASH GIFT FROM BLOOD RELATIVE
- TDS offline utility
- Due Date Clarity
- Missed TDS
- Query regarding Item 61/62/63 vs Item 64 in ITR-3
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
- TDS on property - Form 141 query
- Seeking Advice: High Tax Shortfall on Job Switch + Let-Out House Property Loss in FY 2025-26
- Housing Society-ITR5
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
