Cancellation of service tax number

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This query is : Resolved

lalit singla (Querist)

16 December 2013 Sir,
My new client want to surrender service tax number but he did not filed any service tax return from last last year as he does not provided any service from last year. if we surrender the service tax number without updating ST-3 than what are the consequences of that.

Thanx

CA Vijay Kumar Walande

CA Vijay Kumar Walande (Expert)

16 December 2013 Dear Lalit,

For deregistration of Service Tax you need to file an application for deregistration of Service tax with your range superintendent through ACES website.

In this case, within 15 days your service tax range superintendent will ask you the following:
1. Whether all the returns upto date have been filed.
2. Are there any service tax due to the department.

You are also required to submit a copy of the last page of your cenvat register to prove that there is no balance in it.

Then, your service tax deregistration will be completed once your superintendent is satisfied.

Therefore, in case you have not filed your returns uptodate then your surrender application may not be processed.

Hope the issue is clear.

lalit singla

lalit singla (Querist)

16 December 2013 if we updated ST-3 by filling nil return then what is the procedure

CA Vijay Kumar Walande

CA Vijay Kumar Walande (Expert)

16 December 2013 You can file Nil Returns for all the periods upto date (You can use VCES scheme for that which is valid till 31st dec. In this scheme you can file returns without penalty.)

Once you file your Nil returns then you can apply for de-registration it will be processed.

lalit singla

lalit singla (Querist)

16 December 2013 Thank You Sir

lalit singla

lalit singla (Querist)

16 December 2013 as his liability is nil, is he covered under VCES???

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