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TMI BlogProcedure and documents required in respect of Centralized registration sunder Rule 4(2)(iii) of Service Tax Rules, 1994–reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Centralized Registration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the department. 5. All the Trade Association/Chamber of Commerce and the Member of the RAC are requested to bring this to the notice of their members/constituents. (SUSHIL SOLANKI) COMMISSIONER, SERVICE TAX-I, MUMBAI. F.No.V/ST-I/Tech-II/CR/ReviewProcedure/347/11 Annexure-(I) LIST OF DOCUMENTS AND THE CHECK-LIST FOR APPLICATION OF CENTRALISED REGISTRATION (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 Documents Required for new branches and Centralized Registration office which is not registered with Service Tax Deptt: a. List of new branches, which are not registered so far (Name and Address of branches sought to be centrally registered). b. Name and Address of the place from where centralized accounting/billing is sought to be done c. Address proof of (a) and (b) above. (No address proof required for existing branches ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Address (b) 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to proposed Centralized Registration premises for accounting purpose, Yes/No (ii) If yes, frequency of sending-Monthly/Quarterly/ Half yearly/Annually- ____________________________ 5. Whether the following financial records/documents are/would be maintained and kept at proposed centralized office: (i) All the sales invoices / receipts Yes/No (ii) Debtors and Creditors ledgers Yes/No (iii) General ledgers Yes/No (iv) Journal Vouchers Yes/No 6. Whether you are having SAP/ERP or other similar accounting software whereby all accounting transaction, entered at branch level automatically get entered in the Central Server, (You may give brief write-up on basic features of said software) Yes/No 7. Whether CENVAT Credit taking documents including of branches are/would be kept at the centralized office or not: Yes/No 8. Please explain in brief the Accounting system followed by you to justify your claim that you are following Centralized Accounting system. 9. The above information should be certified by the Company Secretary or a Chartered Accountant. (Statutory or Internal) [Note: For above information, wherever the word 'ARE' or 'WOULD BE' has been used, please cancel t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot have any objection for show cause notice to be adjudicated by the officers having jurisdictions over the Centralized Registered office, where SCN has been issued by and answerable to the Competent Authority having jurisdiction of any of our branches as declared in Annexure-II. (ix) We agree to the condition that in case of non-compliance of any of the above mentioned acts or condition or the provisions of the Service Tax law or rules, the Centralized Registration permission may be withdrawn by the department. Place: Date: (Signature) (Name of Partner/ Proprietor/Director) (Seal of company) Annexure-V 2. CHECK-LIST FOR AMENDMENT IN CENTRALISED REGISTRATION (Please tick whatever is applicable) a. CHANGE OF ADDRESS OF CENTRALISED PREMISE/BRANCHES. b. ADDITION/ DELETION OF BRANCHES. c. ADDITION / DELETION OF SERVICES. d. Addition/deletion of director/partner/authorized person OR their addresses Sr.No. PARTICULARS YES/NO PAGE No. 1. Printout of amendment application as obtained from ACES, duly signed by the Director/Partner/Authorised person 2. FOR (a):- (Change of address) (i) For the branches where ST-2 is already taken: Please submit details as per annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax ___________________________ ___________________________ ___________________________ Sir, Sub: Surrender of Service Tax Registration ST-2 Certificate ________________ for cancellation-reg. I/We _____________ Proprietor/Partner/Director of M/s___________________ situated at hereby declare that, I/ We ______________________ was/were engaged in providing the services, namely from the above said premises. I/ We have paid all the Service Tax and Education Cess along with interest(lf applicable) till date. Neither any Government dues nor any liability/demand of Service Tax/Interest/proceedings are pending against me/us. I/We have also filed the half yearly Returns in the form ST-3 covering the period up to ______________.The total turnover of my/our firm/Company for the financial year _____________ was amounting to Rs. ___________ I/We hereby undertake that if any Government dues are found to be recoverable from us in future and demanded by the Department. I/We shall pay them immediately along with Interest. I/We hereby surrender the ST-2 Certificate bearing No. _____________________ for cancellation as I/we cease to provide taxable service and/or availing the exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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