Surrender of registration

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 June 2013 Hi..I had charged service tax on my invoices last year and paid the returns accordingly. But the fact was that was wrongly done as my services fall in the category of exemption below 10 lakhs.
This year too I have charged tax on an invoice and paid it to the tax department.

Now, I want to surrender my registration as I fall within the exemption limit and hereby don't want to charge service tax on my invoices.

It is possible for me to do so ?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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03 June 2013 Possible, provided -

i) Returns (ST-3) is filed and

ii)'surrender of registration' is done online.

Querist : Anonymous

Querist : Anonymous (Querist)

03 June 2013 Thank You for your reply Mr. Warrier.

There is still confusion over this issue. You are kindly requested to look over point no.6 and notification no 33/12 point 2(I) in the link below:

https://www.simpletaxindia.net/2012/09/service-tax-exemption-limit-who-can.html

Regards

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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26 July 2025 Here’s a concise explanation for your situation on **surrendering Service Tax registration** when you fall below the exemption limit:

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### Can you surrender your Service Tax registration if your turnover falls below Rs. 10 lakhs?

**Yes, you can**, provided you follow the proper procedure.

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### Key points to note:

1. **File all pending returns (ST-3) till the date of surrender**

* Even if you charged service tax earlier, you must file all returns properly before surrendering.

2. **Surrender registration online**

* Use the online portal to submit your surrender request for Service Tax registration.

3. **Notification 33/2012 - Point 2(I)**:

* It clarifies that persons who become ineligible for registration due to falling below the threshold limit (currently Rs. 10 lakhs) can surrender their registration.
* After surrender, you must **not charge service tax** on your invoices.

4. **Refund of excess service tax paid (if any)**:

* You may apply for refund of service tax paid if your services are exempt and you have wrongly charged tax.

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### Practical Steps:

* File all outstanding ST-3 returns.
* Log in to the Central Excise/Service Tax portal.
* Submit your **surrender of registration** request online.
* Cease charging service tax once the surrender is accepted.

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If you want, I can help you with a stepwise guide to file the surrender online. Would you like that?

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