TaxTMI 
TaxTMI 
Procedure and documents required in respect of Single/Centralized Registration under Rule 4 of Service Tax Rules,1994.
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.... A. FOR CENTRALIZED REGISTRATION (i) A Service Provider opting 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 concern....
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....der applying for Single Registration under Rule 4(1) of Service Tax Rules, 1994, shall fill 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 ....
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.... In case of a rented premises, Lease, License/rent agreement or rent receipt of Registered Co.Op. Housing Society. Note : In case the Lease License Agreement or Rent Receipt is not made in the name of the applicant 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 Authorisatio....
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....ication, the Stay Order No. & date, S.Tax Penalty 1 2 3 4 5 6 7 8 4) Details of cases which have been decided and where No appeal has been filed. Address of Branches STC No. Order No. & Date Issue in brief Amount confirmed (in Rs.) Whether S.Tax/interest penalty paid, if yes, the amount thereof 1 2 3 4 5 6 5) Whether audit has been conducted by Service Tax/Central Excise authorities of the concerned Branch. If yes, provide following details for all branches : Address of Branches STC No. Whether Audited 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 me....
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....cord 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 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 informatio....
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....l No.3 of Annexure-I and a fresh undertaking as per Annexure-IV 4. FOR (d) ONLY:- (Addition/deletion of Director/Partner or their address) In case of change in address of director/partner/authorized person or addition/deletion of Director/partner etc. I Details with Proof of address as given in Sr.No. 4 of Annex.I. II. In case of change in Authorised Signatory, please provide details and document s 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.) 5. It is clarified that for addition/deletion of Service, no document other than (1) is required. Annexure -VI CHECKLIST FOR SURRENDER OF REGISTRATION SI.No. PARTICULARS YES/NO PAGE NO. 1 Print out of the filed application for surrender with signature of the Director/partner/proprietor/authorized person at the end of application. 2. Copy of ....