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of <h1>New Procedure for Centralized Service Tax Registration: Online Application and Detailed Documentation Required u/r 4(2)(iii.</h1> The circular outlines the revised procedure and documentation required for obtaining centralized registration under Rule 4(2)(iii) of the Service Tax Rules, 1994. Service providers seeking centralized registration must apply online using the ST-1 Form and submit a printed copy along with necessary documents to the jurisdictional Divisional Deputy/Assistant Commissioner. The application must include details of all branches, pending legal matters, and a write-up on centralized billing or accounting systems. An undertaking is required, ensuring compliance with the Service Tax Department's requirements. The circular also specifies the process for surrendering single registrations and the documentation needed for amendments or cancellations.
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