Surrender service tax registration

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This query is : Resolved

saurabh shukla (Querist)
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02 October 2013 if the assesse not filled his 4 returns timely, his service tax liability is NIL because assessee not provided any services, and assessee want to cancel his service tax registration , plz tell the procedure.

CA Pallav Singhania

CA Pallav Singhania (Expert)
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02 October 2013 Every person, who ceases to provide taxable services, shall surrender his certificate of registration immediately to Superintendent of Central Excise. Temporary suspension of business or getting no business for the time being will not require surrendering of registration. No penalty had been prescribed for not surrendering the registration certificate on ceasing to provide taxable service.

Where a registered assesses transfer his business, the transferee shall have to obtain a fresh certificate of registration. Similarly conversion of individual membership into partnership firm or corporate membership and vice versa will also require fresh registration.

Procedure for Surrendering Service tax Certificate

The user needs to log onto the system, through internet at https://www.aces.gov.in

He/ She chooses the Service Tax button from the panel appearing on the left of the webpage.

Log-in and if user is new-user than Click the button "New Users Click here to Register with ACES" in the Log-in screen that appears after clicking Service Tax button.

Click on REG

Click on Surrender.

Click on Registration No.

Fill up the last 3 column of ST-2 appearing there.

Click on Surrender ST-2.

On successful e filing take print out and sign and seal , enclose original ST-2 and file before Jurisdictional Superintendent under acknowledgement.

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