Centralized Registration

[Ashok Chopra]

Respected Forum,

I am manufacturer-exporter of different products and having our four units at different locations. Name of the company of all locations is same and we prepare single balance sheet of all units. Our service tax liability is only under Reverse Charge Mechanism. Also i provide service of 'Renting of Immovable Property' in one unit.

I have Centralized Registration of Service Tax.

My query:-

Is Centralized registration in our case is correct procedure or i should obtain separate registration for each unit?

Thanks and regard

AI Summary

Manufacturer-Exporter Faces Dilemma: Centralized vs. Separate Service Tax Registration Amid GST Changes and Reverse Charge Liabilities A manufacturer-exporter with multiple units inquires about the appropriateness of centralized versus separate service tax registration, given their centralized balance sheet and reverse charge mechanism liability. Experts generally recommend centralized registration for its convenience and efficiency under the current tax regime. However, they note that with the upcoming GST implementation, decentralized registration will be necessary as GST requires state-wise registration. The discussion also highlights that separate excise registration is needed, which involves distinct record-keeping and audits, suggesting no time-saving benefits in that regard.