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of <h1>Revised Procedures for Single or Centralized Registration u/r 4 of Service Tax Rules, 1994 Announced.</h1> The circular outlines the revised procedures and required documentation for obtaining Single or Centralized Registration under Rule 4 of the Service Tax Rules, 1994. It replaces previous notices and aims to standardize practices across divisions. For Centralized Registration, applicants must submit an online ST-1 Form, along with necessary documents, to the jurisdictional office within 15 days. Details of branches and pending legal matters must be provided, and a notarized affidavit confirming centralized accounting is required. Single Registration follows a similar process, with specific undertakings mandated. The notice also clarifies the timeline for registration approval and addresses application deficiencies.
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