Partial reverse charge

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This query is : Resolved

Pallavi Patel (Querist)

23 April 2013 I wish to know that if a body corporate which was initially only a service provider now comes under the ambit of Partial Reverse Charge also and is now liable to pay service tax as a service Recipient.

Kindly clarify that how would it register itself, if the entity is already registered as a Service Provider?

will it be a fresh registration? or an amendment to the previous registration?

CA Priti Surana

CA Priti Surana (Expert)

24 April 2013 Miss Pallavi, there is no need to take a fresh registration. Just login into the site and apply for amendment into the registration. Select service receiver option there. See if you want to make any other change also, and submit it. Take copy of ST-1 amended, get it signed and stamped by the authorized signatory, and submit it to the range officer along with a letter stating reasons for amendment into the registration. they will issue the new certificate within 2-3 days. you will have to take 2 copies of ST-2 to the range officer, he will put his stamp on them. Things are done.