Single registration and return for multiple taxable services - registration must be issued promptly and declarations accepted without probing. Service providers rendering multiple taxable services may apply once in Form ST-1 listing all services and obtain a consolidated Certificate of Registration in Form ST-2; a single Form ST-3 return suffices with separate columnar details per service. The jurisdictional Superintendent must accept the ST-1 declaration without questioning its correctness, verify the application, and grant registration within the period prescribed by the Rules or the registration will be deemed granted.
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.
Single registration and return for multiple taxable services - registration must be issued promptly and declarations accepted without probing.
Service providers rendering multiple taxable services may apply once in Form ST-1 listing all services and obtain a consolidated Certificate of Registration in Form ST-2; a single Form ST-3 return suffices with separate columnar details per service. The jurisdictional Superintendent must accept the ST-1 declaration without questioning its correctness, verify the application, and grant registration within the period prescribed by the Rules or the registration will be deemed granted.
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