TaxTMI 
TaxTMI 
Procedure and documents required in respect of Single/Centralized Registration under Rule 4 of Service Tax Rules,1994.
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....g for Centralized Registration for the first time for all their branches or converting from single registration(s) to Centralized Registration under Rule 4(2) (iii) of Service Tax Rules, 1994, shall fill the ST-1 Form online available at www.aces.gov.in, After filing 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 centralized 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. This information is required to be given in Annexure-II. After grant of centralized registration, copy of said annexure shall be sent by the concerned Divisional Deputy/Assistant Commissioner of Service Tax to the respectiv....
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....ll the ST-1 Form available online at www.aces.qov.in. After filing the online application, the print-out of the ST-1 application along with the required documents as given in No. 1, 3A, 3B, 4, 5, 6, 7 and 9 of 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) The assessee seeking single registration shall file an Undertaking on their letter head as per Annexure - V of the Trade Notice. The main purpose of the said undertaking is that after obtaining centralized registration, the assessee shall be bound to produce the required information to the Department for taking necessary action like issue of Show Cause Notice or conducting audit, etc. 3. In case of application for surrender of ST-2, the documents and declaration required to be submitted are as detailed in Annexure VI. 4. 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 th....
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....pplicant and the Lessee is related/associate person of the tenant/lessee, then the Rent Agreement between original lessor and applicant shall be produced alongwith following document/details : (i) Relationship between applicant and lessee/tenant (ii) No objection Certificate for carrying out the business of applicant from the owner of the premises. (iii) Photo ID proof of the person giving NOC i.e. owner of the premises. 4 Details of the Director/Partners/Proprietors/ Authorised Signatory a) Name and address of the Directors/Partners/ Proprietor (Note II) b) Name and address of Authorised signatory (Note I) c) Copy of PAN Card of (a) & (b) above. d) Identity Proof (To verify the address) of (a) & (b) (submit any one of the following) 1. Passport 2. Voter Identity Card 3. Driving Licence 4. Bank Passbook showing name and address, alongwith photograph. Note - I) In case of Authorised Signatory, submit the Authorisation 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 person (Like Trust), Co-operative Societies, please give the identi....
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....udited or not If audited, period covered in Audit 1 2 3 4 6) Whether Audit has been conducted by CERA for the Branch? If yes, provide following details Branch wise: Address of Branches STC No. Whether Audited or not If audited, period covered in Audit 1 2 3 4 7) Branch wise details of any investigations initiated against the said branch on the issue of Service Tax where search has taken place or statement has been recorded. Please furnish details. 8) The details of merger/amalgamation of any company/entity, if any ANNEXURE- V UNDERTAKING FOR SINGLE REGISTRATION (on the letter head of applicant) I/We, M/s. ____________________________________(Name & Address ) hereby undertake that on being acceptance of my / our application dated ______________ for registration in term of proviso to rule 4(1) 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 record of all the bills / invoices/ Challans issued and contract / agreement entered into the proper accounting of all the transaction shall be maintained at our proposed registered office and will make available to ....
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.... 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 the audit staff should be provided by us; V. I / We would provide the information to the Department regarding the activities of the branches including financial information for the purpose of issue of Show Cause Notice or with regard to any enquiry by the Department; VI. I/ We, after communication of granting of Centralized Registration , we shall surrender the single registration for all branches and intimate to the jurisdictional Divisional A.C. / D. C. -in-charge of proposed Centralized Registration within a period of two moths; VII. We shall inform the amount of Cenvat Credit lying I balance as on the date of granting Centralized Registration for all branches within a period of 15 days to the jurisdictional Divisional A.C. / D.C under whose jurisdiction the proposed Centralized Registration falls and seek permission for transfer of the same. VIII. We also undertake that we do not have any objection for Show Cause Notice to be adjudicate....