07 October 2013
Please help I have taken service tax registration manually, but now I want to surrender it online through ACES website. Can I will be able to do this? I didn't filled any service tax returns.
07 October 2013
First file your Service Tax returns till date and then go to ACES website and do surrender process.
Take print of the document after surrendering and submit it physically to department alongwith last 2year Balance Sheet, Bank Statement, ST2, and copy of returns filed. You also need to give declaration as below on your letterhead:
DECLARATION AND SURRENDER OF ST-2
To, The Supreintendent of Service Tax
Sub: Surrender of Service Tax Registration ST-2 Registration Ref: ST-2 No. _____________
I/We ________ Partner/proprietor/director of M/S ________________ situated at Mumbai hereby declare that I/We/are/were engaged in providing the services, namely _________ from the abovesaid premises.
I/We have paid all the Service tax and Education Cess alongwith interest (if applicable) till date. Neither any Government dues nor any liability / demand of Service Tax / Interest / proceedings are pending against me / us. I / We have also filed the half yearly returns, i.e. ST-3 returns covering the period upto _________. The total turnover of my / our /company for the financial year is amounting to Rs._____. I / We hereby undertake that if any Government due are found to be recoverable from us in the future and demanded by the department, I / We shall pay them immediately alongwith interest. I / We hereby surrender the ST-2 Certificate bearing No. ________ as I / We cease to provide taxable services and / or availing the exemption under Notification no. _______
PS: You can do it all yourself but I would suggest you to appoint some CA as there is late return penalty applicable. He may help you file returns under VCES to avoid penalty.
CAclubindia
