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    <title>Facility for single registration and filing single return for Assessees providing more than one services.</title>
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    <description>Service providers rendering multiple taxable services may apply once in Form ST-1 listing all services and obtain a consolidated Certificate of Registration in Form ST-2; a single Form ST-3 return suffices with separate columnar details per service. The jurisdictional Superintendent must accept the ST-1 declaration without questioning its correctness, verify the application, and grant registration within the period prescribed by the Rules or the registration will be deemed granted.</description>
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      <description>Service providers rendering multiple taxable services may apply once in Form ST-1 listing all services and obtain a consolidated Certificate of Registration in Form ST-2; a single Form ST-3 return suffices with separate columnar details per service. The jurisdictional Superintendent must accept the ST-1 declaration without questioning its correctness, verify the application, and grant registration within the period prescribed by the Rules or the registration will be deemed granted.</description>
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