Centralised accounting system permits single-premises registration when documentation and consolidated branch statements protect revenue interests. Guidance permits single-premises registration where a taxpayer supplying taxable services from multiple premises maintains a centralised accounting system and obtains permission from the jurisdictional Commissioner, subject to safeguarding revenue. Applications with ST-I must include proof of address, PAN, branch list, accounting-system description, branch-wise invoice series and samples, audited balance sheets and branch trial balances, records maintained, and bank account details. The central office must file monthly branch-wise statements, a consolidated monthly service tax computation, and submit these with ST-3 returns and payment details to the Superintendent.
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 accounting system permits single-premises registration when documentation and consolidated branch statements protect revenue interests.
Guidance permits single-premises registration where a taxpayer supplying taxable services from multiple premises maintains a centralised accounting system and obtains permission from the jurisdictional Commissioner, subject to safeguarding revenue. Applications with ST-I must include proof of address, PAN, branch list, accounting-system description, branch-wise invoice series and samples, audited balance sheets and branch trial balances, records maintained, and bank account details. The central office must file monthly branch-wise statements, a consolidated monthly service tax computation, and submit these with ST-3 returns and payment details to the Superintendent.
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