Centralized Registration requires centralized billing or accounting, online ST 1 filing and a compulsory undertaking for record retention and audits. Centralized registration under Rule 4(2)(iii) is available only where there is centralized billing or accounting; applicants must file an online ST-1 and submit printed application with Annexures II-IV disclosing branch wise registrations, pending SCNs/appeals/audits and a written justification of centralized systems, together with prescribed identity, address and bank proofs. The applicant must furnish an undertaking to maintain and produce centralized records for five years, allow audits at branch level, surrender single registrations within two months of grant and report branch Cenvat balances within 15 days for transfer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Centralized Registration requires centralized billing or accounting, online ST 1 filing and a compulsory undertaking for record retention and audits.
Centralized registration under Rule 4(2)(iii) is available only where there is centralized billing or accounting; applicants must file an online ST-1 and submit printed application with Annexures II-IV disclosing branch wise registrations, pending SCNs/appeals/audits and a written justification of centralized systems, together with prescribed identity, address and bank proofs. The applicant must furnish an undertaking to maintain and produce centralized records for five years, allow audits at branch level, surrender single registrations within two months of grant and report branch Cenvat balances within 15 days for transfer.
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