Please find in detail Procedure and documents required in respect of Centralised registrations vide TRADE NOTICE No. 03 /2011-12–ST
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Sub:- Procedure and documents required in respect of Centralised registrations under Rule 4(2)(iii) of Service Tax Rules, 1994–reg.
Attention of the trade is invited to Trade Notice No. 25/2005-ST dated — September 2005 issued by this office where in the procedure for submitting application for Centralisedregistration under Rule 4(2)(iii) of Service TaxRules , 1944 (as amended) was laid down.
2. The existing procedure and documents required to be filed along with application for CentralizedRegistration has been reviewed. In order to simplify the procedure and to follow the uniform practice in all the Divisions, a new procedure has been devised. The salient features of the new procedure are given below:
(i) A Service Provider desiring to obtain Centralized Registration for the first time for all theirbranches or converting from single registration/s to Centralised Registration, shall make an online application in ST-1 Form on the website www.aces.gov.in. After making online application, the print-out of the ST-1 application along with required documents as given in Annexure – I, shall be filed to the office to the jurisdictional Divisional Deputy / Assistant Commissioner.
(ii) Along with the application, details of the Branches to be included in the CentralizedRegistration and other relevant information like details of Show Cause Notices pending adjudication, pending appeals, Audit conducted, Court cases etc. for each branch (which is an existing Service Tax registered assessee) should also be filled. These information are required to be given in Annexure– II. After grant of Centralized Registration, copy of said Annexure shall be sent by the Divisional Officer to the respective jurisdictional Service Tax office-in-charge of erstwhile branch office, to transfer the relevant records to this office for taking further action and to update the records. Applicants are requested to be careful in providing full and correct information. In case of incomplete or wrong information, the Centralized Registration may be considered for cancellation.
(iii) It is clarified that in terms of provisions of Rule 4(2)(iii) of the Service Tax Rules 1944 (as amended), the Centralized Registration can be requested only in the cases where there is system of Centralized Billing or Centralized Accounting system. The assessee shall provide a write-up stating as to how they are satisfying the condition of Centralized Billing or Centralized Accounting. For this purpose, certain information are also required to be filled, as per Annexure – III of the trade notice.
(iv) Further, the assessee seeking the Centralized Registration shall file an Undertaking on their Letter Head as per Annexure – IV 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.
(v) As a measure of simplification, it is clarified that branches for which registration has already been obtained, no further documents regarding address proof would be called for, in case the address remains the same, as found available on Registration Certificate namely ST-2.
(vi) After the Centralized Registration is granted, the assessee shall surrender their singleregistration in respect of each branch and intimate to the jurisdictional Divisional Assistant Commissioner/Deputy Commissioner within a period of two months. They will also inform to the AC/DC, Service Tax, under whose jurisdiction Centralized Registration has been given, the amount of cenvat credit lying in balance in each branch, on the date of obtaining the CentralizedRegistration, with a period of 15 days of obtaining the Centralized registration.
(vii) In case of application for amendment in Centralized Registration Certificate, required documents to be filed have been given in Annexure –V.
3. 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 provided in the law for each of the premises regularly.
4. The Authorized Signatory of the applicant should ensure that all the columns in the ST-I, including the declaration are duly completed. The entries should be correctly and legibly filled in order to avoid delay in issuance of the registration. Only legible copies of the documents should be submitted to the department.
(SUSHIL SOLANKI)
COMMISSIONER,
SERVICE TAX-I, MUMBAI.
F.No.V/ST-I/Tech-II/CR/ReviewProcedure/347/11/
Mumbai, .10.2011.
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Annexure-(I)
LIST OF DOCUMENTS AND THE CHECK-LIST FOR APPLICATION OF CENTRALISEDREGISTRATION
(For fresh Centralised Registration or conversion from single registration to Centralized Registration)
Sr. No. PARTICULARS
YES/NO PAGE No.
1 Print out of the filled in ST-1 duly signed by the Director/partner/ proprietor/ authorized person at the end of the application,
2 Information with regard to the branches for which single registration has already been taken as per Annexure-II.
3
A.
B
Documents Required for new branches and Centralized Registration office which is notregistered with Service Tax Deptt:a. List of newbranches, which are not registered so far (Name and Address of branches sought to be centrallyregistered).b. Name and Address of the place from where centralized accounting/billing is sought to be donec. Address proof of (a) and (b) above.(No address proof required for existingbranches, for which ST-2 Certificate has been issued, if address remains the same as per the existing ST-2. Address proof is required only forbranches and office which are not registered withservice tax department)Proof of Address : Two documents are required. One document for each category A & B is required.
Any one of the following documents :
1.Land line Telephone Bill not older than 3 months,
2. Electricity Bill not older than 3 months,
3.Copy of Bank Account statement showing the name of the applicant and address of the premises as mentioned with application, not older than 3 months,
AND
(I) Any one of the following documents: In case of self owned property any document like Annual tax payment receipt showing name of applicant, or copy of sale deed etc. may be provided.
(II) In case of a rented premises :
(a) Leave License/rent agreement or rentreceipt of Registered Co. Op. Housing Society, at least for a tenure not less than one year from the date of application for Registration, and in case the Annual Rent amount payable is more than Rs. 10 Lakhs, the Service Tax Registration number of owner
OR
(b) In case the Leave License Agreement or RentReceipt 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 along with following document/ details
(i) Relationship between applicant and lessee/ tenant, and
(ii) No objection Certificate for carrying out the business of applicant from the owner of the premises, and
(iii) Photo ID proof of the person giving NOC i.e. owner of the premises, and
(iv) If the Annual Rent payable by applicant to lessee/tenant and in case Annual Rent is more than Rs. 10 Lakhs, the Service Tax Registration Number of lessee/ tenant,
4 Details of the Director / Partners / Proprietors/Authorized Signatorya) 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 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, along with photograph,
Note – I) In case of Authorized Signatory please submit the Authorisation by the Partner / Proprietor/Director of the Firm. In the case of a Company, please submit Board Resolution,
Note – II ) In case of partnership Firm, Company under the Companies Act or Association of persons (Like Trust), Co-operative Societies, please give the identity proof and copy of PAN documents only for 3 partners/directors/trustees, who are actively involved in running the affair of business
5. Copy of PAN Card of the applicant -
6. Details of the three major Bank Accounts of the Applicant (attach photocopy of blank cheque)a)Name of the Bank and Addressb) Account Number
7. Questionnaire for Centralized Accounting / Billing in Annexure III
8. Undertaking in Annexure IV.
ANNEXURE-II
INFORMATION WITH RESPECT TO BRANCHES WHICH ARE ALREADY REGISTERED WITH SERVICE TAX
1) Details of branches for which S.T. registration has been taken (Please give the details in the table below)
Address of Branches STC No.(Please also attach copy of ST-2) Address of jurisdictional C.Ex./Service Tax Authorities (Commissionerate,Divn,Range) Date of Registration Date and Period for which last ST-3 return filed Closing balance of CENVAT credit as per last ST-3 return filed (as per col. 5)
1
2
3
4
5
6
2) Details of SCN issued which are pending adjudication-
Address of Branches STC No. SCN No. & Date Period covered Issue in brief Amount demanded (in Rs.) Authority to whom SCN is answerable i.e. Commr., /ADC /JC/DC/AC/Supdt.
1
2
3
4
5
6
7
3) Whether any case is pending with Appellate Authorities/Court. If yes, provide following details with regard to each authority as mentioned below, in the prescribed format as under:
Authorities
Commissioner (Appeals),
Tribunal,
Settlement Commission,
High Court,
Supreme Court ,
Addressof Branches STC No. Order No& Date appealed against Authority and place where appeal is pending Issue in brief Amount demanded(showing duty & penalty separately) Date of filing appeal If filed with Stay
Application, the Stay Order No. & date,
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