Surrender of service tax
This query is : Resolved
26 April 2012
pls let me know that i had surrender service tax number through internet at aces.gov.in whether physical submission is mandatory , without which procedure is incomplete? thanks
27 April 2012
Registration surrendering has to be done through online.
Visit www.aces.gov.in
Create userid and password if not yet created.
login to the site.
click on 'REG'.
Click on 'surrender'.
click on 'registration number'.
fillup the last three columns in the ST-2 appearing therein.
click on 'surrender ST-2'.
On successful e-filing, take a print out sign and seal, enclose original ST-2 and file before the jurisdictional Superintendent under acknowledgement.
Visit www.aces.gov.in
Create userid and password if not yet created.
login to the site.
click on 'REG'.
Click on 'surrender'.
click on 'registration number'.
fillup the last three columns in the ST-2 appearing therein.
click on 'surrender ST-2'.
On successful e-filing, take a print out sign and seal, enclose original ST-2 and file before the jurisdictional Superintendent under acknowledgement.
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27 April 2012
But in case of delay in filing ST3 they ask first to pay penalty & then surrender so what penalty amount will be applicable ie. Rs.2000 or Rs.20000 if the delay of return filing belongs to period when penalty of Rs.2000 is applicable
27 April 2012
But in case of delay in filing ST3 they ask first to pay penalty & then surrender so what penalty amount will be applicable ie. Rs.2000 or Rs.20000 if the delay of return filing belongs to period when penalty of Rs.2000 is applicable
26 July 2025
Here's a clear summary addressing your queries about surrendering service tax registration and the related penalty:
---
### 1. **Is physical submission mandatory after online surrender on ACES?**
* **Yes, physical submission is mandatory.**
After you file the surrender request online (uploading Form ST-2 with last details), you need to:
* Take a **printout of the submitted ST-2 form**,
* **Sign and seal it**,
* **Attach the original ST-2** (issued at the time of registration), and
* Submit this package **to the jurisdictional Superintendent’s office** under acknowledgment.
This completes the surrender process. Without physical submission, your surrender may be considered incomplete.
---
### 2. **Penalty on delayed filing of ST-3 before surrender**
* You must file **all pending ST-3 returns** before surrendering your registration.
* If there is a **delay in filing ST-3 returns**, the department usually demands payment of penalty before accepting the surrender.
---
### 3. **What penalty amount applies?**
* Penalty rates for delayed filing of ST-3 returns have changed over time.
* **For the period when Rs. 2000 penalty was applicable**, the penalty amount will be Rs. 2000 per delayed return.
* The department cannot demand the newer higher penalty amount (Rs. 20,000) for past periods when the lower penalty applied.
* You should **pay the penalty amount applicable for the relevant period** before surrendering.
---
### Summary
| Step | Action |
| ------------------------------ | ---------------------------------------------------------------------------------------------------------- |
| Online surrender submission | File surrender request on ACES portal |
| Physical submission | Submit signed printout + original ST-2 physically to Superintendent |
| Penalty on delayed ST-3 filing | Pay penalty applicable for the period (Rs. 2000 or Rs. 20,000 based on the return period) before surrender |
---
If you need, I can help draft the physical submission letter or guide you through penalty calculation for specific periods. Let me know!
---
### 1. **Is physical submission mandatory after online surrender on ACES?**
* **Yes, physical submission is mandatory.**
After you file the surrender request online (uploading Form ST-2 with last details), you need to:
* Take a **printout of the submitted ST-2 form**,
* **Sign and seal it**,
* **Attach the original ST-2** (issued at the time of registration), and
* Submit this package **to the jurisdictional Superintendent’s office** under acknowledgment.
This completes the surrender process. Without physical submission, your surrender may be considered incomplete.
---
### 2. **Penalty on delayed filing of ST-3 before surrender**
* You must file **all pending ST-3 returns** before surrendering your registration.
* If there is a **delay in filing ST-3 returns**, the department usually demands payment of penalty before accepting the surrender.
---
### 3. **What penalty amount applies?**
* Penalty rates for delayed filing of ST-3 returns have changed over time.
* **For the period when Rs. 2000 penalty was applicable**, the penalty amount will be Rs. 2000 per delayed return.
* The department cannot demand the newer higher penalty amount (Rs. 20,000) for past periods when the lower penalty applied.
* You should **pay the penalty amount applicable for the relevant period** before surrendering.
---
### Summary
| Step | Action |
| ------------------------------ | ---------------------------------------------------------------------------------------------------------- |
| Online surrender submission | File surrender request on ACES portal |
| Physical submission | Submit signed printout + original ST-2 physically to Superintendent |
| Penalty on delayed ST-3 filing | Pay penalty applicable for the period (Rs. 2000 or Rs. 20,000 based on the return period) before surrender |
---
If you need, I can help draft the physical submission letter or guide you through penalty calculation for specific periods. Let me know!
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