CENTRALIZED REGISTRATION - Service Tax - 11/2013 (ST)

OFFICE OF THE COMMISSIONER, CENTRAL. EXCISE:. JAIPUR-I N.C.R. BUILDING. STATUE CIRCLE, JA PUR-3ti+204S TRADE NOTICE NO. 11/2013 (ST) DATED: .17.05.2013 This Trade Notice is issued in supercession of Trade Notice No. 1/2013 (ST) dated 23.01.2013 issued: by this Commissiongrate containing direction regarding documents required to be submitted alongwith ST-1 application for the purpose of Service Tax Registration/Centralised Registration (under Section 59 of the Finance Act and Rule 4 of the Service Tax Rules ). 2. The existing procedure and documents required to be fled along with the application has been reviewed and a new procedure has been devised. The salient features of the new procedure are given below: A. FOR CENTRALIZED REGISTRATION (i) A Service Provider opting for Centralized Registration for the first time for all their branches or converting from single/individual registration(s) to Centralized Registration under rule 4(2)(iii) of Service Tax Rules, 1994 , shall file the ST-1 Form online available at www.aces.gov. 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 Divisional Deputy/Assistant Commissioner of Central Excise/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) After the centralized registration is granted, the assessee shall surrender their single registration in respect of each branch and intimate the jurisdictional Range Superintendent within a period of two months. They will also inform the amount of CENVAT credit lying in balance in each branch, on the date of obtaining the centralized registration, within a period of 15 days of obtaining the centralized registration. (iii) 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 per law for each of the premises/branches regularly. B FOR SINGLE INDIVIDUAL REGISTRATION (i) A Service Provider applying for Single Registration under rule 4(1) of Service Tax Rules, 1994 , shall fill the ST-1 Form available online 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-IA, shall be submitted to the office of the jurisdictional Superintendent 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. 3. As per Rule 4(5A) of Service Tax Rules, 1994 , where there is a change in any information or details furnished by an assessee in Form ST-1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated, in writing, by the assessee, to the, jurisdictional Assistant Commissioner or Deputy Commissioner of Central excise, as the case may be, within a period of thirty days of such change. 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 the Superintendent of Central Excise or Service Tax, as referred to in Rule 4(5) shall be reckoned from the date the application for registration is complete in all respects. In cases, where the application for the registration is not complete, the concerned Range Superintendent will issue https://www.taxmanagementindia.com/visitor/detail_act.asp?ID=646 a Deficiency Memo to the person seeking registration within seven days of the receipt of the application for registration. 5. All pending applications for registration prior to the period of this Trade Notice be disposed of by applying this Trade Notice. 6. All the Trade Associations are requested to give publicity to-the contents of this Trade Notice amongst their member and constituents.