Filing of ST-3

This query is : Resolved

CA Deep Upadhyay (Querist)
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14 February 2011 Mr. X (proprietor of M/s. XYZ) got service tax registration in 2007-08. He provided taxable services for:
1. April 07 to Sep 07
2. Oct 07 to March 08
3. April 08 to Sep 08
Then he stopped providing services. He has duly paid all taxes & interest thereon, but did not file any of ST – 3. Now, he wants to surrender Service Tax registration. What are the periods for which he is required to file NIL ST – 3. Is late fees compulsory on NIL ST – 3? How can the ST-2 be surrendered?

Ram Avtar Singh

Ram Avtar Singh (Expert)
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14 February 2011 Delay in filing of return: The return is required to be filed by the stipulated date as mentioned at para 6.1 above. Delay in filing of return attracts late fee. The late fee presently prescribed vide rule 7C of the Rules, is (a) Rs 500 for delay upto 15 days; (b) Rs 1000 for delay between 15 days and 30 days; and (c) Rs 1000 plus Rs 100 per day beyond 30 days, till the filing of return, not exceeding Rs 2000/-. To avoid late fee, the taxpayer must ensure timely filing of return. In case of returns filed late, the appropriate late fees should be paid at the time of filing the return, without waiting for any communication or notice from the department. Mere non-submission of evidence of payment of late fee along with the return is, however, not a ground for refusal to allow filing of the return.

Nil return reqiured up to surrender of registration.

Ram Avtar Singh

Ram Avtar Singh (Expert)
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14 February 2011 FORM 0F DECLARATION & SURRENDER OF ST-2
(In terms of Notification No 04/2007-51 dated 01.03.2007 and sub-rule (7) & (8) of Rule 4 of Service Tax Rules, 1994)
To
The Superintendent of Service Tax,
Sir,
Sub: Surrender of Service Tax Registration ST-2 Certificate - reg.
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 above said premises. I/ We have paid all the Service Tax and Education Cess alongwith interest (if applicable) till date. Neither any Govt. 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 firm/ company for the financial year _____________ is amounting to Rs _________.
I/ We hereby undertake that if any Govt. dues are found to be recoverable from us in 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 service and/ or availing the exemption under Notification No_____________________

(Signature)
(Name of partner/ Proprietor/ Directors)
Place: Date:

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Ram Avtar Singh

Ram Avtar Singh (Expert)
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14 February 2011 For surrender of ST registration following documents you required

1. An Application for Surrender

2.Orignal ST-2

3. An affidavit claiming that firm has no due of any service tax, interest and penalty

4.Copies of Last Four years ST-3