Rahul Verma (CA-Final) (484 Points)
11 March 2016Freinds
If service provider took ST Registration no for providing of services from premises X but not provided services from premises X although provided service from other Premises Y from last 2-3 years.
For that he had not filed ST-2 for change in address and filling return, depositing challan and invoicing in old registration no.
So Kinldy confirm me whetther there is any liablity arise on this case.
CA Prakash N
(Head - Indirect Tax (GST & FTP))
(373 Points)
Replied 11 March 2016
As per Rule 4 of Serivce tax rules 1994, where there is a change in any information or details furnished by an assessee in form ST1 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.]
Failure of the same would lead to penalty under Section 77 of Finance Act, 1994.
You can amend the registration certificate from ACES website, However if they are providing services from premises Y and billing done at Premises X, then you can check for centralised registraiton option.
CA Prakash N
(Head - Indirect Tax (GST & FTP))
(373 Points)
Replied 11 March 2016
Change of premises will not change the ST registration number, unike Excise.
Rahul Verma
(CA-Final)
(484 Points)
Replied 11 March 2016
CA Prakash N
(Head - Indirect Tax (GST & FTP))
(373 Points)
Replied 11 March 2016
1. Chage of Premises -
Case 1: Place of business changed from X to Y: Only amendment in ST-2 is sufficient and you number will not change
Case 2: Premises X is idle and providing service from Y : If you are willing take registration for the premises, you have 2 option
One more registraiton for Premise Y and old registration of X - Number will change for 2nd premies
If you take Centralised registration considering both as one - Covert present single registration into centalised registration - Number will not change
Is it ST-2 or ST-3 returns, not filed for 4 years.
if ST-3 returns, Penalty would be
upto 15 days Rs.500
upto 30 days Rs. 1000
Beyond 30 days Rs 100 per day, maximum of Rs. 20,000/- per returns defalut.
If ST-2 - Penalty can be levied once and not for every year.
Rahul Verma
(CA-Final)
(484 Points)
Replied 11 March 2016
Thx sir for yours valuable reply.............
CAclubindia
