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

Centralized registration for service tax permitted now but state-wise registrations required under impending GST framework.
Centralized registration for service tax is permissible for a single legal entity operating multiple units and can centralize aggregation of reverse charge liabilities, returns and payments where internal systems support it; however, GST will require state wise registrations as a destination based tax, and excise law/cenvat requirements may still mandate separate registrations, records and audits at unit level.