Registeration

[sunil jain]

In case of rent is recd for 2 or more properties at different locations( say differnet city), whether I need single registeration or multiple registeration or centralised registeration. Further if I have centralised registeration for my one branch and now I am to obtain registeration for HO for renting category at different location. Should I go for new registeration or can go for amendment in Br. centralised registeration. Both HO & brnach are at same loaction. Thanks, CA. R.K. Aggarwal

[rishi mohan]

You may have the option to go for a new registration and as well as centralised registration.

It would be better if you opt for an amendment in branch centralised registration.

AI Summary

Centralised registration for renting services can be used or amended instead of taking separate registrations for each location. A taxpayer receiving rent from properties at different locations may either obtain separate registrations or use a centralised registration; where head office and branch activities coincide, amending the existing branch centralised registration is a practical alternative to filing a new registration.