None of return filed

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 January 2012 Dear expert,
One has registered under sevice tax act in 24/08/2009.(provided he has not provid any service during that time) now ,Jan 2012, he want to cancell his registration.
So tell me what i do.
wheathet......
1. first file all half yearly returns and then surrender ST-2 ....so, what are total penalty amount in that action.

2. Finally Surrender ST-2 form through online. In that case wheather Deptt accept my cancellation...

What are those action that Deptt. will take against him in both above option

Thank in Advance...

U S Sharma

U S Sharma (Expert)
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21 January 2012 1. right step is to file the returns and then surrender ST-2, penalty payable is 20000/- max per return, however R/O has power to weive/reduce the penalty.

2. online cancellation request can be submitted, but for that you have to obtain login and pwd from department.

if you have final accounts audited stating that no services provided, then visit the R/O , submit the balance sheet and PL, and request him to cancell the ST-2 without submission of returns, as there is no service turnover as per PL account.

after some adjustment and requests he may accept your request.