what is a procedure for change of address in Service Tax Registration Certificate and which type of document should be attached in case of Proprietorship Firm and is department will issue new registration certificate.
15 July 2010
procedure for registrationfor change of address:
The assessee shall make an application in form ST 1 (DOWNLOAD ST-1 IN EXCEL)to the Superintendent of Central Excise in duplicate. The application shall be filed within 30 days from the date of providing taxable service and shall bear the address sought to be registered The application should be filled up carefully without errors and columns and boxes which are not applicable may contain “NA” stated across them.All the taxable services provided should be mentioned on the application and there would not be separate applications for each of such taxable services The Form should be signed by the director/partner/sole proprietor as the case may be or the authorized signatory. The application shall be accompanied by copies of the following documents - Self certified copy of PAN, (where allotment is pending, copy of the application for PAN may be given) Copy of MOA/AOA in case of Companies Copy of Board Resolution in case of Companies Copy of Lease deed/Rental agreement of the premises A brief technical write up on the services provided Registration certificate of Partnership firm Copy of a valid Power of Attorney where the owner/MD/Managing Partner does not file the application Once filed, the acknowledgement for having filed the application is to be obtained on the duplicate copy for one’s own reference 7. If the Particulars stated in the Form are correct, then the registration certificate would be provided within a period of seven days. Where not so provided, the registration is deemed to have been granted.
15 July 2010
Sir, ST-1 form is for New Registration we have already registered with service tax department, but our address is changed now may we use st-1 for change in address