| Centralised
Registration – New Simplified Procedure
(EARLIER DGST LETTER DATED 13th JUNE 2005 SUPPRESSED)
(LETTER FROM TRU TO DGST)
Please refer to your letter F.No. V/DGST/(21)/CR/1/2005 dated 9/6/2005
regarding centralized registration by service providers wherein details
to be furnished by persons seeking such centralized registration have
been prescribed. Representations have been received by the Board stating
that difficulties are being faced by service providers in submitting the
information and documents required to be submitted as per the above letter
and that this has resulted in delay in granting registration and consequently
service tax providers could not deposit the tax on time. They have requested
simplification of the process for obtaining centralized registration.
The matter has been examined by the Board. The information called for
from the service provider at the time of applying for registration has
been reviewed. It is felt that the information to be furnished at the
time of registration may be limited to the essential information and during
verification more details can be obtained from the service providers.
In the light of the above, information to be sought at the time of seeking
centralized registration has been revised and the revised list of information
to be furnished is enclosed.
The following procedure is laid down for granting of centralized registration:
1. The service provider seeking centralized registration shall submit
the application in ST-1 form, complete in all respects, along with information
as per Annexure A, to the jurisdictional Deputy Commissioner / Assistant
Commissioner in whose charge, the premises / offices to be centrally registered,
falls;
2. The jurisdictional Central Excise / Service Tax Deputy Commissioner/
Assistant Commissioner shall verify the information so furnished in the
ST-1 form and record his observation. He should mention specifically about
details of information that could not be verified at his end.
3. After verification, AC / DC will forward the ST-1 form along with annexure
and his report, to the Director General (Service Tax) through the jurisdictional
Commissioner. Commissioner of Central Excise / Service Tax shall forward
the said application along with his specific recommendation and comments
to the Director General (Service Tax), under intimation to the zonal Chief
Commissioner. The process of verification and forwarding of applications
should in all cases be completed within 7 days from the date of receipt
of application for registration.
4. The DG (Service Tax ) on receipt of such verification report, will
examine and grant centralized registration if there is no prima facie
objection, subject to verification of the details furnished. The same
would be intimated to the jurisdictional Commissioners as well as the
Zonal Chief Commissioners. In case of any preliminary objection to consider
grant of centralized registration, DG (ST) may intimate the same to the
applicant immediately.
5. In case DG (Service Tax) desires to verify any further details provided
in ST-1 / Annexure A before grant of registration, he may address the
field formations who will cause such verification and send the report
within 7 days of receipt of such communication from DG (Service Tax).
6. DG (Service Tax) may cause verification of any of the details furnished.
This issues with the approval of Member (Service Tax).
Annexure A
(1) Residential address of the proprietor
/ partners.
(2) Name & Address of the “Authorized signatory”.
(3) Address and Telephone Nos. of the premises/office where centralized
accounting / billing is being carried out.
(4) Proof of address of the premises/office sought to be centrally registered.
(5) PAN / TAN No. of the assessee
(6) Whether the application is on the basis of Centralized Billing or
Centralized Accounting system?
(7) List of taxable service/services to be rendered.
(8) List of branches, offices or premises of the assessee along with postal
addresses, e-mail addresses and telephone Nos.
(9) Whether recoveries are effected through credit/debit notes? Yes /
No
(10) Previous year’s audited balance sheet, if any.
(11) Specify the reasons for seeking single centralized registration instead
of seeking registration with jurisdictional Commissioner / Chief Commissioner
1.
2.
3.
4.
5.
(F.No. / 354/106/2005-TRU dated 8th August 2005)
|
