Change of Address

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shalaka desai (Querist)
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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,

CA. Dashrath Maheshwari

CA. Dashrath Maheshwari (Expert)
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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

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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28 January 2009 Submit ST-1 in duplicate along with original registration certificate and new address proof. No fees for change of address.

CA. Dashrath Maheshwari

CA. Dashrath Maheshwari (Expert)
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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)

CA.Tarun Maheshwari

CA.Tarun Maheshwari (Expert)
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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.

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