Annexure-(I)
LIST OF DOCUMENTS AND
THE CHECK-LIST FOR APPLICATION OF CENTRALISED REGISTRATION
(For fresh centralized registration or
conversion from single registration to Centralized registration)
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Sr
No.
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PARTICULARS
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YES/ NO
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PAGE
No.
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1
2
3
A
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Print out of
the filled ST-1 form duly signed by the director/partner/proprietor/
authorized person at the end of the application,
Information
with regard to the branches for which single registration has already been
taken as per annexure-II.
Documents
required for new branches and centralized registration
Office which
is not registered with Service Tax Dept.
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, for which ST-2
certificate has been issued, if address
remains the same as per the
existing ST-2. address proof is required
only for branches and office
which are not registered with service tax
department and where
there is any change in address of the
branches already registered)
Proof of
address: Two documents are required. One document from
A each of the
following category A &B is required:-
Anyone of the
following documents:
1. Land line
telephone bill not older than 3 months; or
2. Electricity
bill not older than 3 months; or
3 Copy of Bank Account statement showing the
name of the
applicant and address of the premises as
mentioned with
Application, not older than 3 months.
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B
4
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AND
Anyone of the
following documents:
(I) In case of
self owned property any document like Annual Property
tax payment
return/receipt showing name of applicant, or copy of
sale deed etc.
may be provided.
(II) In case
of a rented premises:
Lease
License/rent agreement or rent receipt of Registered Co. Op.
Housing
Society, at least for a tenure not less than one year from the
date of
application for registration.
OR
(b) In case
the Lease License Agreement or rent receipt is not made
In the name of
the applicant and the lessee is related /associate
person of the
tenant / lessee, then the rent agreement between
original
lesser and applicant shall be produced along with following
document/details
(i)
Relationship between applicant and lessee/ tenant.
(ii) No
objection certificate for carrying out the business of
applicant from
the owner of the premises.
(iii) Photo 10
proof of the person giving NOC i.e. owner of the
premises, and
Details of the
Director / Partners / Proprietors/Authorized Signatory
a) Name and
address of the directors / partners /proprietor,
(Note II),
b) Name and
address of authorized signatory (Note I),
c) Copy of PAN
Card of (a) &(b) above,
d) Identity
Proof of (a) & (b)(submit anyone of the following).
1.Passport,
2 Voter
identity card,
3.Driving
license,
4.Bank
passbook showing name and address, along with
photograph
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5
6
7
8
9
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Note - I) In
case of authorized signatory submit the authorization by the partner /
proprietor/director of the firm. In the case of a company, 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 for only 3 partners/directors/trustees, who are
actively involved in running the affair of business
Copy of PAN
card of the assessee
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
Memorandum of Association/Partnership deed.
Notarized
affidavit certifying keeping centralized accounting or billing
system
Undertaking
in annexure-III
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ANNEXURE-II Page 1 of 2
INFORMATION WITH
RESPECT TO BRANCHES WHICH ARE ALREADY REGISTERED WITH SERVICE TAX
1). Details of branches which are
already registered with service tax (Please give the details in the table
below)
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Address of
Branches
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STC No. ( Please also attach copy
of ST -2)
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Address of jurisdictional C.Ex.
/Service Tax Authorities ( Commissionerate, Divn, Range)
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Date Of Registration
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Date and Period for which last ST-3
return filed
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Closing Balance of CENVAT Credit as per last ST -3 return filed (as
per col.5)
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1
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2
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3
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4
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5
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6
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2).Details of SCN issued which are pending
adjudication-
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Address of
Branches
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STC No.
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SCN No. & Date
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Period Covered
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Issue in brief
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Amount demanded
(In Rs )
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Authority
to whom SCN is answerable i.e. commr.,/ADC/JC/DC/AC/ Supdt.
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1
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2
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3
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4
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5
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6
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7
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3).Whether any case is pending
with appellate authorities/ court. If yes, provide following details with
regard to each authority as mentioned below, in the prescribed format as under
Authorities:-
a. Commissioner (Appeals),
b Tribunal,
c. Settlement Commission,
d. High Court,
e. Supreme Court,
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Address of
Branches
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STC No.
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Order No. & Date appealed against
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Authority and place where appeal is pending
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Issue in brief
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Amount demanded (showing duty &
penalty separately
(In Rs )
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Date of filling Appeal
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If filed with stay Application the
stay order no.& date
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S.Tax
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Penalty
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1
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2
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3
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4
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5
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6
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7
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8
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4).Details of cases which have been decided and
where no appeal has been filed.
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Address of
Branches
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STC No.
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Order No. & Date
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Issue in brief
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Amount Confirmed
(In Rs )
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Whether S. Tax/interest/penalty/paid,
if yes the amount thereof
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1
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2
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3
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4
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5
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6
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5).Whether audit has been
conducted by Service Tax/ Central Excise authorities of the concerned branch.
If yes, provide following details for all branches:
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Address of
Branches
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STC No.
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Whether audited or Not
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If audited , period covered in Audit
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1
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2
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3
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4
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6).Whether Audit has been
conducted by CERA for the Branch? If
ves.
provide following details Branch wise:
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Address of
Branches
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STC No.
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Whether Audited or Not
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If audited , period covered in Audit
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1
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2
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3
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4
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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.
8). The details of merger/amalgamation of any
company/ entity, if any
Annexure-III
UNDERTAKING
(on the letter head of applicant)
I/We, M/s ____________________________________________(Name
& Address) hereby
undertake that on being
acceptance of my /our application dated__________________ for
centralised registration in term
of proviso to rule 4(2)(iii) of Service Tax Rules, 1994
read with section 69 of the
Finance Act, 1994, I/We shall follow and comply with the
below mentioned acts-
i I/We
agree that a proper branch wise record of all the bills/invoices/challans
issued and contract/agreement
entered into by each branch and the proper
accounting of all the transaction
shall be maintained at our proposed
centralized registered office and
will make available to the Department as and
when called for;
ii I/We agree that all the records namely
invoices / bills / cenvat availment
documents/Challans/Contract/Agreement and other financial records for
the
past five years for all the
branches would be kept at the centralized registered
office;
iii I/ We shall provide all the documents 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
Commissionerate may carry out audit/any other
enquiry 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
I/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 with regard to any
enquiry 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 I/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 the jurisdictional Divisional
A.C. /D.C. under whose jurisdiction the proposed
Centralized Registration falls
and seek permission for transfer of the same,
viii We also undertake that we do not 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 Director/ Partner/ Proprietor)
(Seal of company)
Annexure-IV
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
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Sr
No.
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PARTICULARS
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YES/ NO
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PAGE
No.
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1
2
3
4
5
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Printout of
amendment application as obtained from ACES, duly
signed
by the Director/Partner/ Authorized person
FOR
(a):- (Change of address)
For new addition of branches or change of
centralized registered office
Please submit details as per Sr. No. 3 of
Annexure-1
FOR (b) ONLY:-
(Addition /deletion of branches)
a) For
deletion:
Detail and
information of branches being deleted as per
Annexure-II
b) For
addition of new branch,
Details as per
serial NO.3 of Annexure -I, Annexure II and a fresh undertaking as per
Annexure III
FOR (d) ONLY:-
(Addition/ deletion of director/partner or their address)
In case of
change in add ress of director/partner/authorized person or
Addition/deletion
of Director/partner etc.
I. Details
with Proof of address as given in Sf. NO.4 of Annex. I,
II. In case of
change in authorized signatory, please provide
details and
documents as given in Sr. No.4 in Annex. I,
III Please also
produce the documents 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)
It is clarified
that for addition/ deletion of service, no document other than (1) is
required.
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Annexure
–v
CHECK-LIST
FOR SURRENDER OF REGISTRATION
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Sr
No.
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PARTICULARS
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YES/ NO
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PAGE
No.
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1
2
3
4
5
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Print out of
the filled application for surrender with signature of the
Director/partner/proprietor/authorized
person at the end of
application.
Copy of ST-2
issued by the Department.
Copy of last
ST-3 returns filed as on the date of surrender.
Reason for
surrender.
Declaration
for the surrender of ST-2
(Format given
below)
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FORM OF
DECLARATION& SURRENDER OF ST-2
(In terms of
sub-rule (7) & (8) of Rule
4 of Service Tax Rules, 1994)
To
The Superintendent of Service Tax
___________________________
___________________________
___________________________
Sir/Madam,
Sub: Surrender of
Service Tax Registration ST-2 for certificate bearing
No._________ for cancellation—reg.
I/We__________________________________________________
Proprietor/Partner/Director of M/s____________________________________________________________________
situated at _______________________________________________________________
hereby
declares 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 alongwith interest (If 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
formST-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 the same 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 Notification
No.__________________________________________.
Place
(Signature)
Date
(Name
of Partner/ Proprietor/ Director)
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