Regarding surrender of service tax registration
This query is : Resolved
08 February 2016
Hello
What is the procedure for surrender the service tax registration?
Also need to know the documents which are required to submit in service tax department for the above purpose?
Pls Being helpful to me
Thank you
What is the procedure for surrender the service tax registration?
Also need to know the documents which are required to submit in service tax department for the above purpose?
Pls Being helpful to me
Thank you
09 February 2016
Pl. Go for login in aces.gov.in and go for st 2 .there u will find a choice for cancellation. Once confirmed get hard copy of both n submit to dept. Ca sagarmal pareek bharuch
10 February 2016
Thank you
What are other documents are needed to be submitted to service tax department along with above form?
Pls being helpful to me
What are other documents are needed to be submitted to service tax department along with above form?
Pls being helpful to me
22 February 2016
Assessees who wish to surrender their registration certificates shall file their
application on-line using the ACES module on www.ac~ov.in. On successful filing
of the onl application, the assessee shall submit the copies of documents
mentioned at ra 5 along with Signed copy of the printout of the application
by the ACES System to the jurisdictional Group Superintendent or
ntendent(s) of the Registration Cell' in the concerned Divisional office. For,
su application, submitted by an assessee who had obtained registration
01~ not migrated to ACES, requirement of online filing of
been done away with and for this purpose the procedure given in
referred to.
~) ~ assessees falling under category (a) to (g) of Para 3 are required to
su following documents:
(l) ication Form & Undertaking to surrender the Service Tax Registration
)
(
\ last six -3 returns filed with the department from the date of
ta till the date of surrender but up to a maximum of last six returns
assessee has not fiied ST-3 returns for the period mentioned
above, on account of the reasons that the turnover is within the threshold limit of
small service providers exemption then it is not necessary for him to file fresh
return for surrender purpose only. He can apply for waiver of penalty under Rule 7C
non-filing of returns. Instructions have been issued for waiver of penalty
non fil of return VI/here total turnover was less than threshold limit. The fact
non-filing of return should be clearly mentioned in the undertaking.
(iii) of Profit & Loss account and Balance Sheet from the date of
taking registration to the date of surrender, but for a maximum of last 3
financial years only. However, if Balance Sheet or Profit & Loss Statement
has not been prepared, the applicant may submit copies of Income Tax
Return for the said period. If said return has also not been filed then
applicant should provide appropriate evidence like Bank Statement so as
to enable the department to verify the reason stated for surrender. [Not
required for category (e) & (g)]
(IV) Details of Show Cause Notice pending adjudication, details of confirmed
demands, details of court cases, details of audit conducted, etc. as per
nexure-II.
5.2 In case of an assessee falling under category (c) of para 3 above, the death
certificate of the proprietor needs to be enclosed along with the application form.
5.3 In case of change of constitution [category (b) of para 3J the necessary
documents like Partnership deed or Articles of Association etc. showing change of
constitution may be enclosed along with application for surrender. In case of
merger or acquisition necessary documents such as Order passed by the Hon'ble
High Court or Article of Association to that effect, may be enclosed alongwith the
application of surrender.
5 case of assessee taking centralized registration [category (e) of para 3J,
the copy of centralized registration certificate, showing the premises for which
surrender application is being submitted, should also be enclosed along with the
application for surrender.
cases covered by category (g) of Para 3 above, copy of registration
which the applicant wants to continue with should also be submitted
for surrender.
of required documents as per above details the
concerned may require further information like reconciliation of the
in the Profit & Loss Account with the taxable income declared in ST-3
reconciliation information would not be necessary in case of
assessee La registration or in case of shifting of office from one
risdiction or in case of technical error resulting in multiple
istration or in case of turnover as per income statement/Profit & Loss account
exemption limit.
assessee should submit the required documents with proper indexing of
far as possible all these documents will be verified by the
or Inspector at the time of its submission itself. In case of any
same shall nformed to the assessee at the time of receipt of the
rnents. It may noted that if the assessee fails to submit the complete set of
in 15 days of submission of on-line application, it is liable to be
.1 case the applicant has taken Service Tax registration prior to 01.04.2010
has not migrated to ACES system, it is not necessary for such assesses to
rate to for surrendering their registration. They can apply for surrender of
registration by a manual application, alongwith other documents as required,
vvithout filing the online surrender application. Instruction have been issued to
cancel the registration for assessee who had taken registration in the past
was no threshold limit, Further, in those cases the intimation regarding
cancellation shall be sent by post.
8.2 The assessees who have misplaced the User-id & Password for transacting in
approach the 'Help Desk' of the respective Division along with filled in
application Form (format enclosed as Annexure-III) for generating T-pin. Using the
n generated by the System, which will be received by the applicant through
e-mail.
9. The Superintendent shall process the application for surrender of registration
successful cancellation of the registration, will inform the assessee
rough e-mail, and then the assessees can make surrendering application through
10. In case of any difficulty, Assistant Commissioner/Deputy Commissioner of
the concerned Division may be approached for the resolution of grievance.
1, Surrender Application shall be accepted in person between 3.00 to 5.00 PM
application on-line using the ACES module on www.ac~ov.in. On successful filing
of the onl application, the assessee shall submit the copies of documents
mentioned at ra 5 along with Signed copy of the printout of the application
by the ACES System to the jurisdictional Group Superintendent or
ntendent(s) of the Registration Cell' in the concerned Divisional office. For,
su application, submitted by an assessee who had obtained registration
01~ not migrated to ACES, requirement of online filing of
been done away with and for this purpose the procedure given in
referred to.
~) ~ assessees falling under category (a) to (g) of Para 3 are required to
su following documents:
(l) ication Form & Undertaking to surrender the Service Tax Registration
)
(
\ last six -3 returns filed with the department from the date of
ta till the date of surrender but up to a maximum of last six returns
assessee has not fiied ST-3 returns for the period mentioned
above, on account of the reasons that the turnover is within the threshold limit of
small service providers exemption then it is not necessary for him to file fresh
return for surrender purpose only. He can apply for waiver of penalty under Rule 7C
non-filing of returns. Instructions have been issued for waiver of penalty
non fil of return VI/here total turnover was less than threshold limit. The fact
non-filing of return should be clearly mentioned in the undertaking.
(iii) of Profit & Loss account and Balance Sheet from the date of
taking registration to the date of surrender, but for a maximum of last 3
financial years only. However, if Balance Sheet or Profit & Loss Statement
has not been prepared, the applicant may submit copies of Income Tax
Return for the said period. If said return has also not been filed then
applicant should provide appropriate evidence like Bank Statement so as
to enable the department to verify the reason stated for surrender. [Not
required for category (e) & (g)]
(IV) Details of Show Cause Notice pending adjudication, details of confirmed
demands, details of court cases, details of audit conducted, etc. as per
nexure-II.
5.2 In case of an assessee falling under category (c) of para 3 above, the death
certificate of the proprietor needs to be enclosed along with the application form.
5.3 In case of change of constitution [category (b) of para 3J the necessary
documents like Partnership deed or Articles of Association etc. showing change of
constitution may be enclosed along with application for surrender. In case of
merger or acquisition necessary documents such as Order passed by the Hon'ble
High Court or Article of Association to that effect, may be enclosed alongwith the
application of surrender.
5 case of assessee taking centralized registration [category (e) of para 3J,
the copy of centralized registration certificate, showing the premises for which
surrender application is being submitted, should also be enclosed along with the
application for surrender.
cases covered by category (g) of Para 3 above, copy of registration
which the applicant wants to continue with should also be submitted
for surrender.
of required documents as per above details the
concerned may require further information like reconciliation of the
in the Profit & Loss Account with the taxable income declared in ST-3
reconciliation information would not be necessary in case of
assessee La registration or in case of shifting of office from one
risdiction or in case of technical error resulting in multiple
istration or in case of turnover as per income statement/Profit & Loss account
exemption limit.
assessee should submit the required documents with proper indexing of
far as possible all these documents will be verified by the
or Inspector at the time of its submission itself. In case of any
same shall nformed to the assessee at the time of receipt of the
rnents. It may noted that if the assessee fails to submit the complete set of
in 15 days of submission of on-line application, it is liable to be
.1 case the applicant has taken Service Tax registration prior to 01.04.2010
has not migrated to ACES system, it is not necessary for such assesses to
rate to for surrendering their registration. They can apply for surrender of
registration by a manual application, alongwith other documents as required,
vvithout filing the online surrender application. Instruction have been issued to
cancel the registration for assessee who had taken registration in the past
was no threshold limit, Further, in those cases the intimation regarding
cancellation shall be sent by post.
8.2 The assessees who have misplaced the User-id & Password for transacting in
approach the 'Help Desk' of the respective Division along with filled in
application Form (format enclosed as Annexure-III) for generating T-pin. Using the
n generated by the System, which will be received by the applicant through
e-mail.
9. The Superintendent shall process the application for surrender of registration
successful cancellation of the registration, will inform the assessee
rough e-mail, and then the assessees can make surrendering application through
10. In case of any difficulty, Assistant Commissioner/Deputy Commissioner of
the concerned Division may be approached for the resolution of grievance.
1, Surrender Application shall be accepted in person between 3.00 to 5.00 PM
22 February 2016
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