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Centralized Service Tax Registration????

vishnupriya (CA Final) (1418 Points)

16 April 2010

Hi! Can any explain me what is Centralized Service Tax Registration? Who can opt such facility?

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Dhruv (Chartered Accountant) (308 Points)
Replied 17 April 2010

Basically, if you're providing services from different premises (say you're a service provider working on a pan india basis and having a lot of branches) AND have a centralized billing and accounting system for the same. Then you needn't take separate service tax registration for each premises.Instead you can opt for Centalized Registration from the place where you're billing is taking place.

The necessary condition is that you need to have a centralized billing/accounting system

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SHANKAR LAL VYAS (CHARTERED ACCOUNTANTS) (48 Points)
Replied 02 May 2010

Originally posted by : vishnu priya
	Hi! Can any explain me what is Centralized Service Tax Registration? Who can opt such facility?

When one unit or service provider have more than one branch offices at different places, then unit can apply for centralised registration for service tax in form ST-1 along with proof of centrlised billing system or centerlised accounting system, copy of ST-1 with documents to be sent to Range office and power to issue centralised registration to commissioner.