Registration Query

[Varshit Shah]

Hello Experts ,

I have a query on Centralised Registration.

My client has taken over one company say company X. company x is a concessioners (BOT). company x has centralised registration under service tax. Now they have the corporate office in Maharashtra and site (toll plaza) at another state.

Queries are ,

1. Suppose if they are registered only as receipient of service , and they are receiving services only at the site , is it required to continue with centralised registration ?

2. Will it make any differences if accounting is done at the corporate office in another state??

3. If in this scenario centralised registration is nkt required then do i have to take registration for both the places ?

4. As we know from 1.1.17 GST migration will start for Service tax assessee , any amendment in service tax records needs to be done or same can be applied on GST site.

Thanking you in advance.

AI Summary

Centralized Registration Not Always Needed for Company Takeover with Multi-State Operations; GST Migration Guidance Pending A user inquired about the necessity of centralized registration for a company that has taken over another company with operations in multiple states. The specific questions addressed whether centralized registration is needed if services are received only at a site, the impact of accounting from a corporate office in another state, and the registration requirements for both locations. The response indicated that centralized registration might not be necessary if services are availed at the site and invoices are issued there. Accounting can be managed from the head office, and no definitive guidance is available yet regarding GST migration.