Centralised number

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 November 2011 A work contractor (PVt. Ltd. Company) have works at 2 different state and to take Sales tax registration at the respective states. Can he opt for centralised Registration with registered office address.

1. Bills for each site will be issued from respective site.

2. However Accounting shall be done at R.O.

PUNEET GOYAL

PUNEET GOYAL (Expert)
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26 November 2011 As per Rule 4 (2) of Service Tax Rules, 1994:
Where a person, liable for paying service tax on a taxable service,
(i) provides such service from more than one premises or offices; or
(ii) receives such service in more than one premises or offices; or,
(iii) is having more than one premises or offices, which are engaged in relation to such service in
any other manner, making such person liable for paying service tax, and has centralised billing
system or centralised accounting system in respect of such service, and such centralised billing
or centralised accounting systems are located in one or more premises, he may, at his option,
register such premises or offices from where centralised billing or centralised accounting
systems are located.
As per above provision if you are having centralized billing or accouting system then you can have centralized registration number in respect of all such premises or offices from where centralized billing or accounting is done.

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