• Jan
  • 13
  • 2013

List of Documents and the Check-List for Application of Single/Centralised Registration

Posted In Service Tax | | No Comments » Print Friendly and PDF

Section 69 of the Finance Act, 1994 – Registration – Procedure and documents required in respect of Single/Centralized Registration under Rule 4 of Service Tax Rules, 1994 -Corrigendum/Addendum

Corrigendum/Addendum [C.No.IV(16)HQ/Tech/ST/TN/197/2011], Dated 2-11-2012

Attention of all trade associations and stake holders is invited to the trade notice no. 16/ST/2012, dated 18-6-2012 issued by the Commissioner of Service Tax vide C.No. IV(16)HQ/Tech/ST/TN/197/2011.

In order to simplify the process of single & centralized registration, the requirements of documents vide Annexures-I & IA have been re-casted. (Refer Annexures I & IA).

Annexure – (IA)

List of Documents and the check-list for Application of Single Registration

(For fresh single registration)

Sl. No. Particulars Yes/No Page No.
1 Print out of the filled ST-1 form duly signed by the Director/partner/proprietor/authorized person at the end of the application    
2 Copy of PAN Card of the assessee    
3 Documents Required for the premises for which registration is sought;

Proof of Address : Any one of the following.

In case of self owned property, any document like Annual Property tax payment return/receipt showing name of applicant, or copy of sale deed etc. may be provided.

or

In case of a rented premises, Lease License/rent agreement or rent receipt of Registered Co. Op. Housing Society.

or

In any other case, NOC (No objection certificate) from either the owner of property or the person in whose name the rent or lease agreement has been made along with evidence of ownership/tenancy as the case may be.

   
4 Memorandum of Association/Partnership deed as per Companies Act, 1956, if applicable.    
5 Power of attorney would be required in respect of authorized person(s) by the Partner/Proprietor/Director of the firm. In the case of a company, submit Board Resolution.    

Annexure – (I)

List of Documents and the Check-List for Application of Single/Centralised Registration

(For fresh Centralized Registration or conversion from single registration to Centralized Registration)

Sl. No. Particulars Yes/No Page No.
1. Print out of the filled ST-1 form duly signed by the Director/partner/proprietor/authorized person at the end of the application  
2. Copy of PAN Card of the assessee    
3. Documents Required for new branches and Centralized Registration office which is not registered with Service Tax;

a.  List of new branches, which are not registered so far (Name and Address of branches sought to be centrally registered).

 b.  Name and Address of the place from where centralized accounting /billing is sought to be done.

 c.   Address proof of (a) and (b) above.

(No address proof required for existing branches, for which ST-2 Certificate has been issued, if address remains the same as per the existing ST-2. Address proof is required only for branches and office which are not registered with Service Tax department and where there is any change in address of the branches already registered)

Proof of Address : Any one of the following.

(I) In case of self owned property, any document like Annual Property tax payment return/receipt showing name of applicant, or copy of sale deed etc. may be provided.

or

(II)  In case of a rented premises. Lease License/rent agreement or rent receipt of Registered Co. Op. Housing Society.

or

Documents Required for the premises for which registration is sought;

Proof of Address : Any one of the following.

In case of self owned property, any document like Annual Property tax payment return/receipt showing name of applicant, or copy of sale deed etc. may be provided.

or

In case of a rented premises, Lease License/rent agreement or rent receipt of Registered Co. Op. Housing Society.

or

In any other case, NOC (No objection certificate) from either the owner of property or the person in whose name the rent or lease agreement has been made along with evidence of ownership/tenancy as the case may be.

   
4. Information with regard to the branches for which single registration has already been taken as per Annexure-II.    
5. Memorandum of Association/Partnership deed as per Companies Act, 1956, if applicable.    
6. Notarized Affidavit certifying of keeping Centralized accounting or billing    
7. Power of attorney would be required in respect of authorized person(s) by the Partner/Proprietor/Director of the firm. In the case of a company, submit Board Resolution.    

Leave a Reply

GET FREE EMAIL UPDATES