Procedure - shifting the premises where the centralised registration has been taken

[Sandeep Garg]

The assessee has centralised registration under service tax in one state. He shifts his centralised billing as well as accounting to some other states. What should he do for shifting place of centralsied registration?

[Guest]

Surrender the existing one and get the new centralised RC from the Department and also disclose your intentions for the same.

[Ravi Chopra]

Yes, you have to surrender the existing registration certificate and obtain new registration at new place. But, before that you should go through the rule 10 of cenvat credit rules, 2004, in case you have unutilized cenvat credit in your records at the time of transferring the unit.

AI Summary

Centralised registration transfer requires surrender of existing certificate and obtaining new registration; review cenvat credit rule for unutilized credits. Surrender the existing centralised service tax registration certificate and obtain a new centralised registration certificate at the new place, disclosing the intention to transfer to the department, and assess unutilized Cenvat credit implications under Rule 10 of the Cenvat Credit Rules, 2004 to ensure proper transfer or adjustment of credits.