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Cenvat credit in case of surrender

Nikita (Chartered Accountant) (6 Points)

28 February 2017

Our Client wants to surrender service tax registration certificate for the reason being change of jurisdiction. Client has a sum of CENVAT credit being carried forward. With surrender of Service Tax RC, what could be done for this CENVAT being carried forward? Can refund be claimed? Can this CENVAT credit be used and carried forward to new Service Tax registration number taken in another jurisdiction?

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Mahesh Babu (CA Final) (618 Points)
Replied 10 May 2017

Dear Nikita,

Instead of surrender of ST-2 registration due to change in jurisdiction, the assessee can opt for Amend for ST-2 to the new address with the required proofs. then after submitting the documents to the concerned ST COMMISSIONERATE, they ST dept will issue online amended ST-2 with new address.

Anyway, from July onwards GST will be applicable, hope you already migrated to GST with new address.

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