Dear Experts,
Kindly clarify my queries below at your earliest convenience.
An antity called ABC Pvt Ltd is having centralized Service Tax Registration. There are four premises codes showing while filling the ST-3.
Premises Codes:
xxxxxxA001 is the "Address of Business Premises".
xxxxxxA002 and xxxxxxA003 are under "Address of all the premises from where taxable services are provided or intended to be provided". These premises are in different states of India.
xxxxxxA004 is under "Address of the premises or office paying service tax under centralised billing or centralised accounting under sub-rule (2) and (3A) of rule 4 of the Service Tax Rules,1994".
Queries:
1. When we tried to submit returns for all the premises according to the serial number of premises code, we've submitted ST-3 (as of now Nill Returns as it is a new entity) for premises code xxxxxxA001. After that the system is not accepting returns for any other premises. The message shown on aces.gov.in was, "For the selected period return is already filed." When serached on web for help, it was happed to see an answer on CA Club for similar query that the return is to be filled only for the xxxxxA004 which Address of the premises or office paying service tax under centralised billing. But we've already submitted ST-3 for premises xxxxxxA001. What to do now ? Will ST department issue a notice. Kindly suggest a solution.
2. We still are unable to know the exact benefits of having centralized ST registration. Kindly explain the benefits.
3. We heard that billing for all the services provided at all premises is to be done at central location only. Then why the other premises addresses are mentioned in the ST registration ? Where can we use these addresses i.e. in Quotation/ Proforma / Invoice ?
Thanks & Regards
Raj
CAclubindia
