Centralized registration of more than one premisese

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 April 2013 my query is that if some one registered with one premises and want to amend registration for more than one premises, accounting all the premises maintained separately and all units come under one Pan no.

Please guide

CA Vikas Acharya

CA Vikas Acharya (Expert)
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14 April 2013 As per rule 4(2) of Service tax rules 1999, in case of centralized registration, either the accounting or the billing must be at a single centralized premise.
Pan No. of that premise is required
Also at the time of document submission, there's a requirement under which you have to submit the reason of centralized registration, verified by a CA. For that case you can give the reason of centralized accounting or billing whatever suits you. the file related to documents requirement in case of centralized regigstration is uploaded by me at caclub or post your id here i will mail it to you.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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02 June 2013 There is no harm if you want to register all premises to the ST department but how can you centralize as each and every premises is independent. If the same is in one building then yes you can do it and the expert has given you the details how to do it. I agree with the expert.

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