Change of premises to a new city

(i) Require to file Change of information in ST-1 under Rule 4(5A)

Are you Sure, he is shifting to a new City

Yeah..

As per Rule 4(3A), any assessee having more than 1 premises needs to register each premises separately except if he is in position to take a Cenatralized registration.

This rule hints that registration is premises based, so in my view (ii) option would the the advisable option. Other views would be appreciated.

X co required to file ST1 and required to give such decleration

Dear Varun,

Surrender the old registration and apply for new registration in new town.

Regards

Sameer