Sir/Ma'am,
We are a private limited company located in Delhi. We have been availing GTA service to brings our goods from all over India to our storage place in Delhi. Since, GTA service falls under reverse charge mechanism, we have applied for ST registration within the specified time of 30 days from the date of liability.
We have applied for centralised registration. Now, my query is that since we have not received our registration certificate nor our registration number is active on cbec-easiest portal, can we discharge our service tax liability using application number generated by ACES? If the RC is not granted to us even after completion of March, 15, do we need to file ST return for Oct-March, 2015.
Company Seeks Guidance on Service Tax Liability Under Reverse Charge for GTA Services Without Registration Certificate A private limited company in Delhi sought advice on discharging service tax liability under the reverse charge mechanism for GTA services before receiving their centralized registration certificate. They applied for registration within the stipulated 30 days but had not received their registration number. An expert explained that if a registration certificate is not granted within seven days, it is deemed granted, and the application number can be used for tax payments. However, centralized registration, which is granted by the Commissioner, may take longer, and the company should continue paying taxes to the existing jurisdictional office until registration is confirmed. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
