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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
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. (AI Summary)
Service Tax
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rishi mohan on Jan 17, 2011

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.

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