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    <description>Centralised registration allows consolidation of branch registrations into a single head-office registration under the Service Tax Rules. Applicants must file the ST-1 online and submit printed application with annexures, list branches and disclose pending proceedings, provide a notarised affidavit confirming centralised accounting or billing, and an undertaking to produce records. Upon grant, branch registrations must be surrendered and CENVAT balances reported; existing tax payments continue at branch jurisdictions until formal communication. Amendments use simplified documentation and time for grant is from a complete application.</description>
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