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Annexure-V for Service Tax Registration – Undertaking for Single/Multiple Registrations
By
Paras Mehra
( 8K Views)
April 24, 2016
Introduction
Annexure V is an undertaking to comply with some rules of finance Act, 1994. The undertaking by assessee to department contains the following points:
- We agree that record of all the invoices and challans will be entered and will be made available to the department as and when called for.
- We agree to keep all the financial records safeguarded for 5 Years.
- We shall provide all the documents and information relating to the provision of output services, availing of cenvat credit and all other relevant financial or other records, at the time of audit and for any other enquiry.
- We agree that service tax department can carry audit through its local officers at our registered premises and we will provide all the necessary support required for the audit.
- We will provide all the financial information for the purpose of Show Cause Notice or any other inquiry by the department.
The format of Annexure V is as follows:
On the Letter Head of the companies
Annexure V
TO WHOM SO EVER IT MAY CONCERN
Undertaking for Single Registration
I …………………., director of ………………………….. hereby undertake that we will follow service tax rules and will comply with the following acts:
- We agree that record of all the invoices and challans will be entered and will be made available to the department as and when called for.
- We agree to keep all the financial records safeguarded for 5 Years.
- 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.
- We agree that service tax department can carry audit through its local officers at our registered premises and we will provide all the necessary support required for the audit.
- We will provide all the financial information for the purpose of Show Cause Notice or any other inquiry by the department.
Date: Signature
Place: (Director)