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?
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
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
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