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.

 

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

Centralised registration permitted under service tax rules; apply via jurisdictional officers to the central authority when branches span multiple jurisdictions.
Centralised registration is available when billing or accounting is centralised; registration can be obtained from one location with all branches listed. If branches are located in different territorial jurisdictions, the applicant must route the registration application to the central registering authority through the respective local jurisdictional officers.