Registration - centralised accounting system

[puneet virmani]

'A' goods transport agency having 7 branches in 3 states in North India issuing bilty/GR to customers from all the branches. and having centralised accounting system.kindly reply about registeration.

[Ravi Chopra]

Rule 4 sub rule 2 of the Service Tax Rules, 1994 permits a Centralised registration on the basis of centralized bill or accounting. If all the branches or offices are situated under the different jurisdiction of the Chif Commissioner of Excise / Service tax than you are required to apply befor the Director General of Service Tax (DGST) through your jurisdictional AC or DC.

 

[Guest]

In the case of centralised accounting u need to get registered from one place mentioning your branches in the registration form

[rishi mohan]

As the goods transport agency has 7 branches in 3 states and accounting system is also centralised, therefore a centralised registration should be taken in the following case.

AI Summary

Centralized Registration Required for Goods Transport Agency with Centralized Accounting: Rule 4(2) of Service Tax Rules, 1994 Explained. A goods transport agency with seven branches across three states in North India, utilizing a centralized accounting system, inquired about registration requirements. Three responses were provided. The first response highlighted that under Rule 4 sub-rule 2 of the Service Tax Rules, 1994, centralized registration is permissible if branches are under different jurisdictions, requiring application through the jurisdictional AC or DC to the Director General of Service Tax. The second response advised registering from one location, listing all branches. The third response confirmed the need for centralized registration due to the centralized accounting system.