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?

AI Summary

Assessee advised to surrender service tax registration and obtain new one after state shift; review Rule 10 for Cenvat credit. An assessee with centralized service tax registration in one state plans to shift billing and accounting to another state. The advice given is to surrender the existing registration certificate and obtain a new one at the new location. Additionally, it is recommended to review Rule 10 of the Cenvat Credit Rules, 2004, if there is unutilized Cenvat credit at the time of transfer.