TaxTMI 
TaxTMI 
TaxTMI 
Procedure & documents required in respect of Single/Centralised Registration under Rule 4 of Service Tax Rules,1994
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.... Service Tax Rules, 1994 shall fill the ST-1 Form online available at www.aces.gov.in. After filling the online application, the print-out of the ST-1 application along with the required documents as given in Annexure-I shall be submitted to the office of the jurisdictional Divisional Deputy/Assistant Commissioner of Service Tax within 15 days from the date of filing the application online. Failure to do so would lead to rejection of the registration application. ii) Along with the application, the details of the branches to be included in the Centralised Registration and other relevant information like details of show cause notices pending adjudication, pending appeals, court cases, audit conducted etc. for each branch (which is an existing service tax registered assessee) should also be filed. These informations are required to be given in Annexure-II. After grant of centralized registration, copy of the said annexure shall be sent by the concerned Divisional Deputy/Assistant Commissioner of Service Tax to the respective jurisdictional Service Tax Commissionerates of erstwhile branch offices, to transfer the relevant records to this office for taking further action and to ....
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.... are as mentioned in Sl. No. i. ,A, 3B. 4. 5. 6. 7 and 9 of Annexure I. 4. In case of applications for surrender of ST-2. the documents and declaration required to he submitted are as detailed in Annexure V. 5. It is also clarified that the time limit of seven days from date of receipt of application or intimation under Rule 4(5A) of the Rules ibid, within which the registration is to be granted by the Superintendent of Central Excise or Service Tax, as referred to in Rule 4(5) shall be reckoned from the date the application for registration is complete in all respects. 6. All the Trade Associations are requested to give wide publicity to the contents of this trade notice amongst their member and constituents. (GAUTAM BHATTACHARYA) COMMISSIONER OF SERVICE TAX Click Here for the Annexure ============= Document 1 Annexure-(I) LIST OF DOCUMENTS AND THE CHECK-LIST FOR APPLICATION OF CENTRALISED REGISTRATION (For fresh centralized registration or conversion from single registration to Centralized registration) Sr No. PARTICULARS YES/ NO PAGE No. 1 2 3 A Print out of the filled ST-1 form duly signed by the director/partner/proprietor/ authorized person at the end of th....
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....rd of (a) &(b) above, d) Identity Proof of (a) & (b)(submit anyone of the following). 1.Passport, 2 Voter identity card, 3.Driving license, 4.Bank passbook showing name and address, along with photograph 5 6 7 8 9 Note - I) In case of authorized signatory submit the authorization by the partner / proprietor/director of the firm. In the case of a company, submit board resolution. Note - II ) In case of partnership firm, company under the Companies Act or Association of persons (Like trust), Co-operative Societies, please give the identity proof and copy of PAN documents for only 3 partners/directors/trustees, who are actively involved in running the affair of business Copy of PAN card of the assessee Details of the three major Bank accounts of the applicant (attach photocopy of blank cheque ) a) Name of the bank and address b) Account number Memo randum of Association/Partnership deed. Notarized affidavit certifying keeping centralized accounting or billing system Undertaking in annexure-III ANNEXURE-II Page 1 of 2 INFORMATION WITH RESPECT TO BRANCHES WHICH ARE ALREADY REGISTERED WITH SERVICE TAX 1). Details of branches which are already registered with service tax (Please give the ....
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....rule 4(2)(iii) of Service Tax Rules, 1994 read with section 69 of the Finance Act, 1994, I/We shall follow and comply with the below mentioned acts- i I/We agree that a proper branch wise record of all the bills/invoices/challans issued and contract/agreement entered into by each branch and the proper accounting of all the transaction shall be maintained at our proposed centralized registered office and will make available to the Department as and when called for; ii I/We agree that all the records namely invoices / bills / cenvat availment documents/Challans/Contract/Agreement and other financial records for the past five years for all the branches would be kept at the centralized registered office; iii I/ We shall provide all the documents and information relating to provision of output services, availment of CENVAT credit and all other relevant financial or other records, at the time of audit and for any other enquiry. iv I/ We agree that the service tax department, either through their local officers or from officers of other Commissionerate may carry out audit/any other enquiry at the branch level and for this purpose all records and documents and other necessary support to th....
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....f director/partner or their address) In case of change in add ress of director/partner/authorized person or Addition/deletion of Director/partner etc. I. Details with Proof of address as given in Sf. NO.4 of Annex. I, II. In case of change in authorized signatory, please provide details and documents as given in Sr. No.4 in Annex. I, III Please also produce the documents filed with Registrar of Firms/ Registrar of Companies/ Registrar of Societies or like other Govt. authorities intimating the addition/ deletion/change of address of Directors/ partners/member, (like Form 32 filed with Registrar of companies) It is clarified that for addition/ deletion of service, no document other than (1) is required. Annexure – v CHECK-LIST FOR SURRENDER OF REGISTRATION Sr No. PARTICULARS YES/ NO PAGE No. 1 2 3 4 5 Print out of the filled application for surrender with signature of the Director/partner/proprietor/authorized person at the end of application. Copy of ST-2 issued by the Department. Copy of last ST-3 returns filed as on the date of surrender. Reason for surrender. Declaration for the surrender of ST- 2 (Format given below) FORM OF DECLARATION& SURRENDER OF ST-2 (In terms of su....