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Service tax for branches

Pushpak Lal (Student CA Final ) (286 Points)

30 May 2016

Suppose a company has many branches in India which is spread across the states. Does it have to file a Service tax Return as a whole or is it required to file Service tax return individually for each branch of it. ?

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3 Replies

jogendra (DGM-Commercial) (331 Points)
Replied 30 May 2016

ST registration is provided for single premises by the divisional office if you provides servics from different places you have to get registered at the place, hene seperate premises wise return is to be filed.

Alternatively you can apply for Centralized Registration to Commissioner of CE & ST for filing single return.

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Pushpak Lal (Student CA Final ) (286 Points)
Replied 30 May 2016

So, you mean to say that there is no compulsion as per law to how it is done. It is to be decided by the company whether to file individually or make an application and file it centrally.

CA Rohit Jain (Practice) (1865 Points)
Replied 31 May 2016

If you have obtained the centralised registration, then only one return for company as a whole will suffice. But in case you have taken decentralised registrations for different branches of the company, in that case separate returns should be filed for each branch.

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