Centralized Registration

In case applicant operates from more than one premises


He has centralized accounting or billing system

he can opt for single registration of all premises

In this case ,he pays through single challan and file single return for all premises


Registration to be granted by the Commissioner having jurisdiction over the main premises for which centralized registration is sought



In case there is no centralized accounting or billing system

Then separate registration for different premises


Exam Questions

Question 1
Pinnacle Academy, an IIT JEE coaching institution, has its centres in various cities across the
country from where coaching is provided to students. Its Head Office is located at New Delhi.
Pinnacle Academy wants to apply for service tax registration. In what ways can Pinnacle
Academy obtain registration? Explain.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.