Discharge of Service Tax Liability before grant of registration Certificate.

[Chandan Garg]

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.

AI Summary

Registration acknowledgement number enables discharge of reverse charge service tax pending formal centralised registration certificate.
Where reverse charge liability arises and a registration application is filed, the ACES acknowledgement normally contains the registration number to be granted and can be used to discharge service tax pending the formal certificate. The seven day deemed registration rule applicable to superintendent granted registrations may not apply to centralised registrations granted by the Commissioner, which typically take longer; until formal centralised registration is communicated, taxpayers should continue payments to the existing jurisdictional office and follow applicable procedures.