10 February 2014
You have to file an application before the VAT officer of your area giving details of reason for closing the business,date of closing it,etc along with the original RC. All returns to be filed upto date and a final return with P7L a/c and Balance sheet of that year up to the time of closing. Any statutory forms received/used and balance left are to be surrendered.You also insist on issuing an order on cancellation of RC by the registering authority,because some body should not misuse your TIN or RC later.On satisfying the VAT officer you can get refund of the security deposit paid earlier at the time of registration....mjk
CAclubindia
