Centralised registration for service tax requires online ST 1, notarized affidavit, annexures, and surrender of branch ST 2 registrations. A service provider seeking Centralised Registration under Rule 4 must file ST 1 online and submit a signed printout with Annexure I documents within 15 days; Annexure II must list branches and disclose pending SCNs, appeals, audits and CENVAT balances. Applicants must provide a notarized affidavit certifying centralized accounting and an undertaking (Annexure III) to maintain records centrally for five years and to cooperate with audits and inquiries. After grant, surrender of branch ST 2 certificates within two months and notification of branch CENVAT balances within 15 days are required; statutory compliance continues with existing jurisdictions until grant.
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.
Centralised registration for service tax requires online ST 1, notarized affidavit, annexures, and surrender of branch ST 2 registrations.
A service provider seeking Centralised Registration under Rule 4 must file ST 1 online and submit a signed printout with Annexure I documents within 15 days; Annexure II must list branches and disclose pending SCNs, appeals, audits and CENVAT balances. Applicants must provide a notarized affidavit certifying centralized accounting and an undertaking (Annexure III) to maintain records centrally for five years and to cooperate with audits and inquiries. After grant, surrender of branch ST 2 certificates within two months and notification of branch CENVAT balances within 15 days are required; statutory compliance continues with existing jurisdictions until grant.
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