Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
21 December 2012Is amendment of ST 1 required if there is a change in Board of Directors of the Company.
Regards,
CA PALLAVI VOHRA
(Learner)
(140 Points)
Replied 21 December 2012
Hi,
As per Sub rule (5A) of Rule 4 of Service tax Rules" Where there is a change in any information or details furnished by an assessee in Form ST-1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated, in writing, by the assessee, to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, within a period of thirty days of such change."
As particulars of Board of Directors are furnished while obtaining registration; the change in Board of Directors shall be intimated by change in ST-1.
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