When registration required

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 October 2012 We are a company and Already registered under GTA service under reverse charge mechanism. Now under new reverse charge mechanism,we have to pay tax on Manpower and Work contract services. Do we require fresh registration for that?

CA Sahil Singla..

CA Sahil Singla.. (Expert)
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29 October 2012 Not at all. Registration number already with you is valid for partial reverse charge. Also, same ST3 can be used for return filling.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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29 October 2012 AGREED....

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Querist : Anonymous

Querist : Anonymous (Querist)

30 October 2012 Dont we need to even amend the Registration certificate

vikas Manglani

vikas Manglani (Expert)
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30 October 2012 I think you have to amend service tax registration certificate to get endorsement fromconcerned officer for new services. Please read below lines from service tax procedures:

In case a registered assessee starts providing any new service from the same premises, he need not apply for a fresh registration. He can simply fill in the Form S.T.1 for necessary amendments he desires to make in his existing information. The new form may be submitted to the jurisdictional Superintendent for necessary endorsement of the new service category in his Registration certificate.

vikas Manglani

vikas Manglani (Expert)
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30 October 2012 But I am not 100% sure if u require after introduction of negative list because when you do service tax registration, it only has option of service other than in negative list i.e. it is a complete change from earlier approach that was under positive list of services. But any way I suggest you should get the necessary endorsement.