Rc -service tax

This query is : Resolved 

19 October 2013 I have registered the service tax registration at panipat, hariyana on 2005.now i m retiring from the consultancy service from 2014 march.

kindly tel me how to cancel my RC?

19 October 2013

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'.
*Fill up 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 superinte- ndent under acknowledgement.



19 October 2013 Since you are registered with Central Excise Authorities you would have acquired a login ID and password for e-filing of returns w.e.f. from 2011 when it became compulsory.

In case you have not acquired a login ID, you will have to apply to the Divisional AC through Range Superintendent alongwith a valid email ID to allot you a TPIN and a one time password. Once that is done, ensure that all ST-3 Returns up-to-date including NIL returns are filed. Take hard copies of all the ST-3 Returns and Paid Challans.

Login to ACES and click registration - view - ST2 - Surrender.

Fill up the surrender application. Take a print out and submit the surrender application.

Legally, you have surrendered your ST Registration.

Reality, you have to submit the Receipt of Surrender and the Surrender Application along with the ST-2 Certificate to the Divisional AC/DC through Superintendent (Registration).

To smoothen the procedure, submit hard copies of the following documents under acknowledgement:

(1) Receipt of Surrender of ST-2
(2) Copy of the Application of Surrender
(3) ST-3 Returns along with paid challans
for the past 5 years.
(4) Audited Accounts / Final Accounts
submitted to IT authorities for the
last 5 years.
(5) A declaration that no Departmental
Audit / proceedings, Show Cause
Notices, SIV / Intelligence / Penalty /
Recovery Proceedings are pending before
any of the authorities.

After due verification the Divisional AC issues a Certificate of Surrender. Till such certificate is issued you continue being in the records of the Range Superintendent and are likely to receive calls / letters calling upon you file ST-3 returns which are pending.




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