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Centralized Registration

Jyoti Malik (ACCOUNTANT) (2644 Points)

16 November 2009

WHAT IS THE PROCESURE AND WHAT ARE THE DOCUMENTS REQUIRED FOR CENTRALIZED REGISTRATION FOR A NEW INCORPORATED P LTD COMPANY.

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3 Replies

Ram Avtar Singh (Nagari Sultanpur U.P.Delhi) (14497 Points)
Replied 16 November 2009

I think you are asking for service tax centralise registration.

DOCUMENTS NEEDED FOR SERVICE TAX REGISTRATION

A requisition letter for allotment of Service Tax Payer’s Code No. ( in duplicate)

Attested photocopy of PAN card or PAN Allotment letter. If PAN not available, attested photocopy of Form 49 – A., duly acknowledged by the IT Deptt.

Proof of Address (Telephone Bill, Electricity bill etc. )

Memorandum and Articles of Association

List of Directors with contact address along with telephone / telex / fax / email.

Extracts of the Board’s Resolution authorizing any of the directors / employees of the company to sign, deal and comply with the provisions of the Service Tax Rules.

Photograph and proof of address of the authorized signatory.

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Ram Avtar Singh (Nagari Sultanpur U.P.Delhi) (14497 Points)
Replied 16 November 2009

A prospective Service tax assessee seeking registration should file an application in Form ST-1 (in duplicate) with the jurisdictional Central Excise officer/ Service Tax officer within 30 days from the date on which the service becomes taxable or from the commencement of the provision of a taxable service, as may be applicable.
The application is required to be filed, generally, along with the following documents-

A copy of the PAN of the service provider;
The memorandum and articles of association of the establishment providing the services;
An address proof of the establishment from which it functions; AND
A power of attorney of the authorized signatory for the purposes of the said registration.

The requirement for filing the above stated documents (other than Form ST-1) is not prescribed in statute and may vary from one jurisdiction to another.

Department is required to issue the registration certificate to the assessee within 7 days of the receipt of the application. In case of failure to issue registration certificate within 7 days, the registration applied for is deemed to have been granted and the assessee can carry on its activities. The registration certificate contains a service tax registration number.