Procedure for address change

[Sanjeev Sharma]

A Firm regsitered in Service tax having only a single office and now wants to change their office form Delhi to Gurgaon (Haryana). What is the correct procedure to get changed address from one state to another.

[Mukesh Kumar]

It should surrender the old registration and obtain new registration for the new premises at Gurgaon. The balance of unutilized credit may be transferred to new unit as per the provisions of rule 10 of cenvat credit rules, 2004.

[rishi mohan]

It has to surrender the old certificate of registration which it has obtained in Delhi, it should apply for a fresh registration in Gurgaon with in 30 days from the date of transfer. The credit may be shifted to the new place where the firm is going to take place.

[rajkumar shukla]

surrender the registration and apply for a fresh one at the new place. apply for transfer of credit lying if any. R.K.SHUKLA

AI Summary

Registration change: surrender existing service tax registration and obtain fresh registration, transferring unutilized CENVAT credit under rules.
A registered service-tax firm moving its sole office must surrender the existing registration and obtain a fresh registration at the new premises, and may transfer any unutilized CENVAT credit to the new unit in accordance with the CENVAT credit transfer rules.