Procedure - Single/Centralised Registration Rule 4
Posted @ January 27, 2013, 11:23 pm under (Service Tax Updates)
Procedure & documents required in respect of Single/Centralised Registration under Rule 4 of Service Tax Rules,1994
Trade Notice no. 07/ST/2012 Dated 25th April 2012.
This Trade Notice is issued in supersession of Trade Notice No.15/ST/2009 dated 22.09.2009, 3/ST/2010 dated 11.08.2010 and 23/ST/2011 dated 02.01.2012 issued by this Commissionerate wherein the procedure for submitting applications for obtaining Single/Centralised Registration was laid down.
2. The existing procedure and documents required to be filed along with the application
has been reviewed and a new procedure has been devised. The salient features of the
new procedure are given below:
i) A service provider opting for Centralised Registration for the first time for all their
branches or converting from single registration(s) to centralised registration under
Rule 4(2)(iii) of Service Tax Rules, 1994 shall fill the ST-1 Form online available at
www.aces.gov.in. After filling the online application, the print-out of the ST-1
application along with the required documents as given in Annexure-I shall be
submitted to the office of the jurisdictional Divisional Deputy/Assistant Commissioner
of Service Tax within 15 days from the date of filing the application online. Failure to
do so would lead to rejection of the registration application.
ii) Along with the application, the details of the branches to be included in the
Centralised Registration and other relevant information like details of show cause
notices pending adjudication, pending appeals, court cases, audit conducted etc. for
each branch (which is an existing service tax registered assessee) should also be filed.
These informations are required to be given in Annexure-II. After grant of centralized
registration, copy of the said annexure shall be sent by the concerned Divisional
Deputy/Assistant Commissioner of Service Tax to the respective jurisdictional Service
Tax Commissionerates of erstwhile branch offices, to transfer the relevant records to
this office for taking further action and to update the records. Applicants are required
to be careful in providing the complete and correct information. Failure to do so
would lead to rejection/cancellation of the centralised application/registration.
iii) A duly notarized affidavit of the Company Secretary/MD/CEO or Partner or Proprietor,
certifying that the assessee is keeping centralised accounting or billing at the
premises/branches mentioned in column 6 of ST-1 Form under sub-rule (2) and (3A) of
the Service Tax Rules, 1994 (i.e. for premises/branches where centralised registration
is being sought) and that the addresses of the premises/branches are as per the list
provided (Sl. No. 3 to Annexure-I).
iv) Further, the assessee seeking centralised registration shall file an undertaking on their
letter head as per Annexure-Ill of the Trade Notice. The main purpose of the said
undertaking is that after obtaining centralized registration, the assessee shall be
bound to produce the required information to the Department for taking necessary
action like issue of show cause notice or conducting audit, etc.
v) After the centralised registration is granted, the assessee shall surrender their single
registration in respect of each branch and intimate the jurisdictional Divisional
Deputy/Assistant Commissioner of Service Tax within a period of two months. They
will also inform the amount of CENVAT credit lying in balance in each branch. on the
date of obtaining the centralised registration within a period of 15 days of obtaining
the centralised registration.
vi) Till the date of communication of granting of centralised registration, the assessee
should continue to make service tax payment to the existing jurisdictional office and
follow procedure as per law for each of the premises/branches regularly.
vii) In case of application for amendment in centralised registration certificate, the
documents required to be filed have been given in Annexure-IV of this Trade Notice.
As a measure of simplification, it is clarified that branches for which registration has
already been obtained, no further documents regarding address proof would be called
for, in case the address remains the same as found available in the Registration
Certificate (ST-2 form).
3. In case of single premises registration, under Rule 4(1) of Service Tax Rules, 1994. the
details required to be submitted along with the ST-1 Application are as mentioned in
Sl. No. i. ,A, 3B. 4. 5. 6. 7 and 9 of Annexure I.
4. In case of applications for surrender of ST-2. the documents and declaration required
to he submitted are as detailed in Annexure V.
5. It is also clarified that the time limit of seven days from date of receipt of application or
intimation under Rule 4(5A) of the Rules ibid, within which the registration is to be granted
by the Superintendent of Central Excise or Service Tax, as referred to in Rule 4(5) shall be
reckoned from the date the application for registration is complete in all respects.
6. All the Trade Associations are requested to give wide publicity to the contents of this trade
notice amongst their member and constituents.