An assesse may have numerous offices or branches however if he keeps the accounting records in one place then it is called centralised accounting.

Eg., A parcel service operator has branches in 5 cities however he has all the accounts in his administrative office then it is said he has centralised accounting.

It is generally used for registration of service tax.

Mr Praveen I asked Centralised Accounting not Centralised Registration

Hope this helps you Sivaram.........

Indian Service Tax

Centralised Accounting System*

Hyd-IV, T.N. No. 76/2003

Date 6/11/2003

Sub-rule 3(A) of Rule 4 of Service Tax Rules, 1994 requires that where an assessee is providing taxable service from more than one premises and has centralised accounting system in respect of such services rendered to clients from each such premises or office at anyone premises or office, the Commissioner of Central Excise may permit such assessee to registering only the premises or office from where such centralised accounting is done, if he is satisfied that such registration shall not be detrimental to the interest of revenue.

Under Centralised Accounting System, bills are raised from various branches of the assessee and are accounted for at one office of the assessee. The assessee has to seek permission from the Jurisdictional Commissioner of Central Excise for the registration of the office or premises from where centralised accounting is done. The Commissioner to grant such permission has to ensure that such registration shall not be detrimental to the interest of revenue. In order to ensure that a uniform practice be adopted to grant such permission the following guidelines are issued:

I.Information/Documents to be submitted along with ST-I application:

•   Proof of address of the premises office sought to be registered

•    PAN number of the assessee

•    List of Branches offices or premises of the assessee

•    Brief note on accounting system adopted by the assessee

•    Branch-wise series of invoices maintained along with a sample copy thereof

•    Previous years audited balance sheet along with gross trial balance of different branches

•   Details of records accounts maintained at different branches and Central Office

•  Bank account numbers of the Branches and Central Office through which the receipts are deposited transacted.

II. Documents to be submitted along with ST -3 returns:

Thankx Suri Kota for sharing such a good information...............

Most Welcome............my frnds

Thanks Mr Suri Kota  for sharing Mr Praveen replied on Centralised Registration instead of Centralised Accounting .Thanks for the same

where the accounts have been kept in the centralised part of the country say registered office for the companies,head office for the others