Procedure - shifting the premises where the centralised registration has been taken, Service Tax

[niranjan gupta]

The assessee has centralised registration under service tax in one state. He shifts his centralised billing as well as accounting to some other states. What should he do for shifting place of centralsied registration?

Posts / Replies

[Pradeep Khatri]

Surrender the existing one and get the new centralised RC from the Department and also disclose your intentions for the same.

[Ravi Chopra]

Yes, you have to surrender the existing registration certificate and obtain new registration at new place. But, before that you should go through the rule 10 of cenvat credit rules, 2004, in case you have unutilized cenvat credit in your records at the time of transferring the unit.