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Effects of surrender of service tax no

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I have a case where service tax no is surrendered for branch office as co. is now public ltd and will pay service tax from head office.Still branch office has received notice for non-filing of periodical returns by the department?

How they can issue such notice? what should be the reply?

Replies (6)

The public limited company has to obtain centralised registration for payment of ST in respect of branches and shall  file returns accordingly. Then you may reply  the juridictional department officers about the centralised registation along with a copy of the registation certificate.

 PUBLIC  LTD CO. MUST ADOPT THE CENTRALISED  REGISTRATION FOR  PAYMENT OF  S.T

 PUBLIC  LTD CO. MUST ADOPT THE CENTRALISED  REGISTRATION FOR  PAYMENT OF  S.T

Company has taken centralised registration. Now co branch office should reply to notice along with copy of central registration. right?

that can be the only reply to notice

Branch offices should reply that the ST liabilities  in respect of branches have been discharged  at the head office. If possible you may enclose copy of the latest consolidated ST-3 return filed at the central office which includes the ST liabilities of the branches.

1. Have u applied for centralized registration?

2. Have u mentioned the address of the brach recd the notice in AMENDMENT APPLICATION OF ST1 while surrendering the registration no. of the brach?

3. If yes, prepare a reply of notice alongwith the copy of reg. certificate.

Regards


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