TaxTMI 
TaxTMI 
Discharge of Service Tax Liability before grant of registration Certificate.
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....ischarge of Service Tax Liability before grant of registration Certificate.<br> Query (Issue) Started By: - Chandan Garg Dated:- 8-3-2015 Last Reply Date:- 9-3-2015 Service Tax<br>Got 3 Replies<br>Service Tax<br>Sir/Ma'am, We are a private limited company located in Delhi. We have been availing GTA service to brings our goods from all over India to our storage place in Delhi. Since, GTA servi....
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....ce falls under reverse charge mechanism, we have applied for ST registration within the specified time of 30 days from the date of liability. We have applied for centralised registration. Now, my query is that since we have not received our registration certificate nor our registration number is active on cbec-easiest portal, can we discharge our service tax liability using application number gen....
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....erated by ACES? If the RC is not granted to us even after completion of March, 15, do we need to file ST return for Oct-March, 2015. Reply By Rajagopalan Ranganathan: The Reply: Sir, Sub-rule 5 of rule 4 of Service Tax Rules, 1994 stipulates that the Superintendent of Central Excise shall after due verification of the application form or an intimation under sub-rule (5 A), as the case may be, g....
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....rant a certificate of registration in Form ST-2 within seven days from the date of receipt of the application or the intimation. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. If you file your application in Form ST-1 through ACES web site the acknowledgement issued by the web site will contain the registra....
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....tion Number to be granted. You can use this number for payment of service tax. If your pay service tax manually then you mention that "Registration applied for" or New Registration". However, since entire system is computerised, the amount paid by you will be accepted by the system only if you quote the registration number. Reply By Chandan Garg: The Reply: Thank you for reply sir....
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..... According to the ACES, the rule of 7 day registration is not applicable in case of centralized registration as it is granted by Commissioner and not by Superintendent. No time has been specified for Centralized Registration. Reply By Naveed S: The Reply: Sir, The registration in case of centralized registration would be granted by the Commissioner of Central Excise having jurisdiction over t....
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....he centralized premises. The registration formality at the department's end takes a little longer than the period stated above and the concept of deemed registration need not apply here. Till the date of communication of granting of centralized registration, the assessee should continue to make service tax payment to the existing jurisdictional office and follow procedure as per law for each of t....
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....he premises/branches regularly. Normally 15-20 days are required to issue the ST reg Certificate under the Centralized Reg, as compared to 1-2 days for single premised registration. Further, there may also be chances that various documents and undertaking required for such registration are not completely provided to the department. You may contact the concerned department or write a letter to th....
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....e department for early issuance of the registration.<br> Discussion Forum - Knowledge Sharing ....