Centralised registration - return procedure

[Guest]

Dear Sir Suppose we have 4taxable services and we have 10 locations in various states , Our billing system is centralised , Can we take a central registration for that ? What is the Return procedure ? Whether any NOC required from another Jurisdictional authority ( another offices) ? Whether we can file a single return for all services ? Thanks Manoj

[Surender Gupta]

You can take single registration at centralized premises. There is no requirement for obtaining NOC. You have to file simple ST-3 return. Single return would be sufficient along with annexure of all the services.

AI Summary

Centralised registration for taxable services: single registration allowed and a single ST-3 return with annexure suffices. Centralised registration is permissible for multiple taxable services with centralised billing; no NOC from other jurisdictions is required. The registrant must file the ST-3 return, and a single ST-3 return suffices if accompanied by an annexure listing all services and locations covered by the central registration.