Registrathaion requirement under reverse charge

[SANJIV KOTHARI]

 

Do we need to get registrtaion under each specified category for making payment under reverse charge or registration taken for output service is sufficient.

[YAGAY andSUN]

If you are already registered with Service Tax Department, then, no need to get the registration certificate under reverse charge mode.  The New Accounting Code are self sufficient and you need to mention these code for the same.

AI Summary

Reverse charge registration: existing service tax registration suffices; use designated accounting codes for reverse-charge payments. Existing registrants with the Service Tax Department need not obtain a separate registration certificate for the reverse charge mechanism; the existing registration suffices. Taxpayers must use the prescribed accounting codes when reporting and making payments for services subject to reverse charge to ensure correct attribution of tax.