Registration if Building is under Construction

[RAM SHARMA]

Dear Experts,

Can we apply for central excise and service tax registration if half Building is complete like basement is complete and ground floor is under construction. Pl advice.

Thanks

[NEERAJ KUMAR, RANCHI]

yes in my view you can get registration at this stage. For registration only boundaries of the premises are required and nothing else.

[YAGAY andSUN]

You may apply for registration certification under Central Excise/Service Tax laws.   After getting the registration, and till the time you start operations, you would have to file statutory returns as NIL.

AI Summary

Central Excise and Service Tax Registration Possible with Partially Constructed Building; File NIL Returns Until Operations Start. An individual inquired about the possibility of applying for central excise and service tax registration while a building is partially constructed, with the basement complete and the ground floor still under construction. Two experts responded. One expert confirmed that registration is possible at this stage, as only the premises' boundaries are required. The other expert agreed, adding that after obtaining registration, statutory returns must be filed as NIL until operations commence.