Centralised registration

This query is : Resolved

POOJA (Querist)
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28 January 2013 dear sir,

The company has reached the threshold limit of Rs. 9 lakhs and is now required it register under the service tax act. Hence the board has decided to obtain centralized registration under the service tax act at Bangalore office.The company having the Head Office in cochine and Branch officein bangalore.and they want to register under service taxas centralised registration.Now for the centralised registration i want a format of Board resolution.please can you send the format of Board Resolution for centralised registration?

Thank you

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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28 January 2013 https://www.caclubindia.com/experts/centralised-registration-1208839.asp#.UQYYSPKNmX0

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Centralized Registration

Centralized registration is opted in case where the accounting and billing operations of the assessee are centralized in an administrative office which may be a branch or Head Office despite the services being provided from more than one location. The premises that is registered here is the one where the centralized accounting and billing is done. This decision is at the option of the tax payer and he can also opt to have multiple registrations which however may not be advisable.

The procedure would be the same as explained above with a few Exceptions -

1. The registration in case of centralized registration would be granted by the Commissioner of Central Excise having jurisdiction over the centralized premises.

2. The registration formality at the department’s end takes a little longer period than as stated above and the concept of deemed registration need not apply here.

The following documents are required in addition to the documents needed under the aforesaid procedure –

Proof of address of each such premises or branches for which centralized registration is sought.
Proof of address of branches, new offices opened if any.