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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 ..... ake 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 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 clarifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Only legible copies of the documents should be submitted 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udited, Audit Report and Date (enclose copy) 1 2 3 4 5 (6) Whether Audit has been conducted by CERA for the Branch? If yes, provide following details Branch wise: Address of Branches STC No. Whether Audited or not If audited, period covered in Audit Audit Report and Date (enclose copy) 1 2 3 4 5 (7) Branch wise details of any investigations initiated against the said branch on the issue of Service Tax where search has taken place or statement has been recorded. Please furnish details. Annexure-III QUESTIONNAIRE FOR CENTRALISED ACCOUNTING/BILLING Please state Yes or No in the space provided for each of the Questions 1. Reasons for Centralized Registration: -Centralised Billing Yes/No -Centralised Accounting Yes/No 2. Whether bills or invoices are raised at branch office : Yes/No 3. Whether all bills or invoices relating to business of all branches are/would be raised at proposed Centralised Registration premises, Yes/No 4. (i) If the bills/invoices are raised at branches, whether these are/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and information relating to provision of output services, availment of Cenvat credit and all other relevant financial or other records, at the time of audit and for any other enquiry, (iv) I/We agree that the service tax department, either through their local officers or from officers of other Commissionerates may carry out audit at the branch level and for this purpose all records and documents and other necessary support to the audit staff would be provided by us; (v) We would provide the information to the Department regarding the activities of the branches including financial information for the purpose of issue of Show Cause Notice or in regard to any enquiry by the Department within 15 days time of receipt of letter by the department; (vi) I/We, after communication of granting of Centralized Registration, we shall surrender the single registration for all branches and intimate to the jurisdictional Divisional A.C./ D.C.-in-charge of proposed Centralized Registration within a period of two months; (vii) We shall inform the amount of Cenvat Credit lying in balance as on the date of granting Centralized Registration for all branches within a period of 15 days to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed with Registrar of Firms/Registrar of Companies/ Registrar of Societies or like other Govt. authorities intimating the addition/deletion/change of address of Directors/ partners/member, (like Form 32 filed with Registrar of companies) 5. It is clarified that for addition/deletion of service, no document other than (1) is required. To, The Dy. Commr. Divn.- I, II, III, Service Tax-I, Mumbai. Sub:- Procedure and documents required in respect of Centralised registrations under Rule 4(2)(iii) of Service Tax Rules, 1994 reg. Please refer to the Trade Notice No. 03/2011-12 dated _______ issued by the Commissioner, Service Tax-I, Mumbai, on the above subject matter. In case of assessees opting for surrender, it is advised that the surrender application may be accepted in the Form of Declaration along with check list in the format attached here with for ready reference. Yours faithfully, (RISHI GOEL) Joint. Commr. (Technical), Service Tax-I, Mumbai. Encl: As above, Annexure -VI 5. CHECK-LIST FOR SURRENDER OF REGISTRATION Sr. No. PARTICULARS YES/NO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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