(i) To be furnished by assessee in Central Excise Office
where his jurisdiction falls to the concerned Superintendent
of Central Excise.
(ii) Form can be signed by assessee or his representative.
(iii) This form is to be filed for each premises separately
or regional office or head office as the case may be where
central billing is not adopted and business is carried
from more than one place.
(iv) Fresh application should be made by any person (transferee)
who has purchased the existing business of a registered
service provider.
(v) No time-limit was prescribed for making an application
for registration but w.e.f. 16.10.1998, according to Service
Tax (Amendment) Rules, 1998, application is required be
made within a period of thirty days from the date on which
Service Tax under section 66 is levied.
(vi) Non-registration would attract a penalty upto Rs.
1000 for each default.
(vii) If taxable service is provided from more than one
premises and billing is centralized, assessee may opt
for registering only the premises from where centralized
billing is done.
(viii) Where assessee is providing more than one taxable
service, he may make a single application mentioning therein
all the taxable services provided by him.
(ix) Proof of address / residence / premises from where
business is carried may be demanded and should be attached
to the form.
(x) For partnership firms, department can ask for a copy
of partnership deed as a evidence of partnership, which
may be supplied.
(xi) In case of a limited company, power of attorney and
copy of Memorandum and Articles of Association should
be submitted.
(xii) Income Tax PAN is also required to be mentioned.
(xiii) STC Code number must also be obtained.
(xiv) Any change in address or constitution or business
should be informed to the concerned office of service
tax.
(xv) In absence of any other form, special category of
persons may also use this form.
Checklist of information to be enclosed to Form
ST-1 to obtain centralized registration
(1) Residential address of the proprietor / partners.
(2) Name & Address of the “Authorized signatory”.
(3) Address and Telephone Nos. of the premises/office
where centralized accounting / billing is being carried
out.
(4) Proof of address of the premises/office sought to
be centrally registered.
(5) PAN / TAN No. of the assessee
(6) Whether the application is on the basis of Centralized
Billing or Centralized Accounting system?
(7) List of taxable service/services to be rendered.
(8) List of branches, offices or premises of the assessee
along with postal addresses, e-mail addresses and telephone
Nos.
(9) Whether recoveries are effected through credit/debit
notes? Yes / No
(10) Previous year’s audited balance sheet, if any.
(11) Specify the reasons for seeking single centralized
registration instead of seeking
seeking registration with jurisdictional Commissioner
/ Chief Commissioner
|