change of office address,applicbility in service tax

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

11 February 2010 Office of the company had been shifted from nehru place to saket,company has received new regn no on 22nd but filed the return from old regn no on 26.

Is company reqd to file 2 returns please mention where it is written in act?

Rajesh Kumar

Rajesh Kumar (Expert)
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12 February 2010 No, it is not required.The return must have been filed for the period ending the half year when the company was working in Nehru Place.

Querist : Anonymous

Querist : Anonymous (Querist)

13 February 2010 but return is to be filed by old or new regn no.....

CA Chitresh Gupta

CA Chitresh Gupta (Expert)
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13 February 2010 In case of shifting of office, the company should have got the registration certificate amended instead of new registration number.

Now as regards to you query regarding mentioning of old or new registation number in half yearly returns.

Yes, you need to file two Service tax returns, one upto the date of shifting of office with old registration number and second for the new office for the remaining transactions.

If you have shifted your office and now old number is no more used by you. Then you should surrender it.