Regarding amendment to Service Tax Registration, it is understood that Amendment to ST Registration is required when there is any change in the particulars furnished in the ST 1 at the time of registration.
The changes shall be intimated to the department within 30 days of such change.
Query is : A Limited Company changes its registered address w.e.f 1st April, 2010 & the relevant form is filed with ROC.But the confirmation / approval from ROC is pending till 27th April,2010.
Now, will the change in registered address be considered effective from 1st April,2010, meaning 30 days time limit ends on 30th April, 2010 for intimating changes to ST dept.In such case, what supporting documents need to be filed alongwith application for amendment.
Or, change in registered address will be considered from the date of Approval by ROC.
Please advise.
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