25 February 2015
X Bank has got three branches with different ST registrations.
later as they got centralised accounting system..
We applied for centralised registration by giving ST 2 Original certificates of all the branches and for that already we got ST-2 for that..
Now whether we have to surrender the registration of other two branches online and submit the same to dept?
or else that original certificates given will only be deemed as surrender???
Thanks in advance :)
25 February 2015
After the Centralized Registration is granted, the assessee shall surrender their single registration in respect of each branch and intimate to the jurisdictional Divisional Assistant Commissioner/Deputy Commissioner within a period of two months.
Refer Trade notice No.03/2011-12 of Commissioner of Service tax, Mumbai-1.