9911796707
TMI BlogService Tax – Centralized registration to be granted by DGSTX X X X Extracts X X X X X X X X Extracts X X X X ..... e NO. 47/2005 - STU dated 26.05.2005. In order to ensure that a uniform practice is adopted to grant such permission the following guidelines are issued: (1) A check list of information/Documents to be submitted along with ST-1 application for the assessees seeking centralized registration has been formulated .(copy enclosed - Annexure "A" ); (2) To enable granting Centralized registration, all the conditions prescribed under the said check list, are required to be complied with. The jurisdictional Central Excise / Service Tax DeputyCommissioner/ Assistant Commissioner shall vet all the details in Annexure "A" before endorsing the same to this office for onward submission to the Directore General (Service tax) for granting Centralized Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uniform Registration Number is to easily identify the location of centrally registered assessees; This may be brought to the notice of all the constituent members of your Trade Associations. (Issued from File No.IV/16/2/2005-STU) Encl: Annexure "A" (check list for Centralized Registration) //ATTESTED// Sd/- Sd/- (V.KARUPPAN CHETTY) (M.M.MOGOTRA) SUPERINTENDENT(STU) JOINT COMMISSIONER To As per mailing list I, II and III. Annexure A CHECK LIST FOR CENTRALISED REGISTRATION (1) Residential address of the proprietor partners/directors. (2) Name & Address of the "Authorised signatory". (3) Address and Telephone Nos. of the premises/office where centralized accounting/billing is being carried out. (4) Proof of address of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee shall submit to the jurisdictional proper officer a recapitulation statement indicating the service-wise quantum of services rendered at each location and the amount of Service Tax paid. (16) Whether transmission of reports/data/information by the branch offices is on hard copy/soft copy/electronic transmission? (17) Whether recoveries are effected through credit/debit notes? (18) Whether there is any clause of penal interest in case of delayed payments received by the assessee from the service recipients? (19) In case of centralised accounting system, branch-wise series of invoices maintained along with a few sample copies thereof; (20) Previous year's audited balance sheet along with gross trial balance of all branches. (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
