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 and SUN]

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

Tax registration available for premises under construction; registration permitted and nil returns required until operations commence.
Registration for central excise and service tax may be obtained for partially constructed premises based on the premises' boundaries rather than completion. After registration and prior to commencing operations, the registrant must file statutory returns as nil returns until taxable activity begins.