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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.