What is centralised registration

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hemlata p. soni (Querist)

13 March 2015 if the same proprietor make buisness on two different proprietory firm name & he want to take 2 service tax registration no. for two firm. can he do this? if he take centralised registration may be possible?

pl give urgent reply

Gaurav Vora

Gaurav Vora (Expert)

13 March 2015 If the business has more than one place of business in India he can take a centralised registration mentioning all the places of business.

However, this benefit is not available for your case i.e. same proprietor making business in two proprietory firm name. He will have to take separate registration for both the business.

hemlata p. soni

hemlata p. soni (Querist)

13 March 2015 he make business for same place for both firm. even though he can take separate registration

hemlata p. soni

hemlata p. soni (Querist)

13 March 2015 both firm enjoy the limit of 10 lakhs

hemlata p. soni

hemlata p. soni (Querist)

13 March 2015 how to make accounting for both firm

Moksha Kalyan ram A

Moksha Kalyan ram A (Expert)

13 March 2015 Service Tax registration is based on entity and associated with the PAN number.

In case of 2 sole propriety firm with different PAN number, place of business would not be an issue, but nature of services must be distinct. You can get the registration done without any common services.

Limit is entity wise, so both would enjoy the benefit of 10 lakhs.

Accounting must be maintained separately and invoices must be issued independently.

hemlata p. soni

hemlata p. soni (Querist)

13 March 2015 if he has the same pan no for both proprietory firm

Gaurav Vora

Gaurav Vora (Expert)

13 March 2015 Then also there will be two separate registration for both the business.

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