TaxTMI 
TaxTMI 
Centralised service tax & excise registration
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....entralised service tax & excise registration<br> Query (Issue) Started By: - Narendra Soni Dated:- 9-5-2016 Last Reply Date:- 11-5-2016 Central Excise<br>Got 7 Replies<br>Central Excise<br>Dear Experts, 1.Can two units having separate central excise registration can obtain centralised service tax registration.PAN of both the unit is same. If yes,How can be filed cenvat detail in ER.1 of each uni....
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....t. 2.Can two units located in same Division & commissionerate but in different Range obtain centralised excise registration. Kindly suggest. Reply By KASTURI SETHI: The Reply: For Centralised Registration first condition is Centralised Accounting/Billing System as per Rule 4(2) of Service Tax Rules,1994. However, it is assessee's option whether to get Centralised Registration or separate f....
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....or each. Reply to your First query is Yes. After getting Centralised registration, you will not find problem while filing ST-3 return, the ACES system will generate columns accordingly. That is very simple. Reply By surya narayana: The Reply: Dear Friend, Centralized Registration for Service Tax to be taken on office address where centralized financial accounting and Bill processing happening t....
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....ogether with ISD ( Input service Distributor). After completion of the above, the central office of the units can distribute the common credit of input services to both the units based on the formulae prescribed under Rule 7 of CCR,2004 and the unit specific credit to the respective units. Then the units will take credit of input service Tax distributed based on the ISD invoices and incorporate t....
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....he same in the ER1 returns of the respective units. Further, with the recent amendments in the Budget, if the units are located in the same area and they can register as a single unit subject to the specified criteria. If you make use of this ,pl. refer the relevant provisions of the recent changes. Best Regards Suryanarayana Comming to Reply By Ganeshan Kalyani: The Reply: Sir in my view se....
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....parate service tax registration number is required for two separate unit. Additionally to avail service tax credits on the services used at Head Office, a centralised service tax number should be applied for. Second question, in my view to have better accounting, better costing, better compliance, better control, better assessment separate excise number is preferable. Thanks. Reply By KASTURI ....
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....SETHI: The Reply: Sh.Narendra Soni Ji, Sh.Ganeshan Kalyani, Sir is a specialist in accounting matters, in addition to other areas. So I agree with second para of his reply dated 9.5.2016. Reply By Ganeshan Kalyani: The Reply: Sri Kasturi Sir thanks for validating second para. Reply By surya narayana: The Reply: Dear Kalyani Ji and Kasturi Ji, As stated by me taking centralized registratio....
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....n will facilitate for distribution of ST on unit specific and common credit but also to avoid filing of separate Returns and maintaining of seperate accounts. I still feel, taking Centralized Registration would be better if the company is having centralized finance processing system at their HO. Best Regards Suryanarayana Reply By KASTURI SETHI: The Reply: Sh.Surya Narayana Ji, I agree with....
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.... your views, Sir.<br> Discussion Forum - Knowledge Sharing ....