Nishant (Accounts Assistant) (378 Points)
28 December 2011Dear Sirs,
Kindly let me know the procedure & documents required for Surrendering the Service Tax Registration .
Is there any time limit for the same.
Kindly reply at the earliest or please provide any link for provisions relating to the same.
Thank you.
CA Prabhat Gupta
(Manager (Indirect Taxes))
(821 Points)
Replied 29 December 2011
I think, no special procedure has been prescribed in Service Tax Provisions. The provisions relating to Surrender or cancellation of ST-2 are given in Rule 4(7) & 4(8) of Service Tax Rules, 1994. You only need to surrender the ST-2 in original under a covering letter (in duplicate, second copy for your records), with your jurisdictional superintendent. But ensure that you have paid all dues to the Service Tax Department to avoid unnecessary delays. On being satisfied that there are no dues, superintendent will cancel the registration. There is no penalty for non surrender of ST – 2, but in case you do not surrender, you will have to file service tax returns, non filing of which may attract penalty.
Hope this helps. Feel free to ask in case of any doubts.
CA Prabhat Gupta
(Manager (Indirect Taxes))
(821 Points)
Replied 29 December 2011
In case you are having a LOGIN on ACES you can simply surrender online. Login on www.aces.gov.in > REG > Surrender > Select registration number > fill in the required details > click Surrender ST - 2 > when the process is successful take a printout > send this printout alongwith original ST-2 under acknowledgement to Jurisdictional Superintendent.
Sanket
(!..Live to Give..!)
(16427 Points)
Replied 29 December 2011
For surrender of ST Registration, pl. visit
https://www.aces.gov.in/STASE/switch.do?prefix=/ui/jsp/common&page=/lo...
login
with company ID & Password, then see "REG" tab, click on "SURRENDER" option.
Once online surrender of licence is done, write a letter to jurisdictional
ST Range with copy of Original ST-2.
Nishant
(Accounts Assistant)
(378 Points)
Replied 30 December 2011
Dear Sirs,
On my personal visit to the Service Tax office in Thane i was told by the service tax officer that it was essential to submit some other documents along with the Online ST-2 form namely : 1)Service Tax returns of Past 3 years, 2) Income tax returns , 3) Letter mentioning reason for Surrender of service tax registration ,etc.
Can u please provide any 'link' from where i can get a comprehensive list of the Documents required to be submitted along with the ST-2 form
Thanks
CA Prabhat Gupta
(Manager (Indirect Taxes))
(821 Points)
Replied 31 December 2011
In my opinion, nothing is contained in Rule 4(7) & 4(8) of the Service Tax Rules, 1994 in relation to documents to be submitted along with application of surrender.
Commissionerates, for their convenience, issue trade notices on this subject. To get an exhaustive list of documents to be submitted with the application, you may contact your range officer for a copy of such Notice or other correspondence on the basis of which the documents mentioned above are required, or if Commissionerate's website is updated at regular intervals, you may download such notice from their website.
Bhaumik Shah
(Audit Assistant)
(21 Points)
Replied 22 February 2012
Dear Sir,
One of my freind has niether filled any service tax returns nor has surrender the service tax number yet then what shall be the procedure to deal with??
what shall be done according to the provisions??
Thanks and Regards
Bhaumik Shah
Contact No. 9909772077
JITESH
(GANDHIDHAM)
(21 Points)
Replied 19 December 2012
Please help
I have taken service tax registration manually, but now I want to surrender it online through ACES website. Can I will be able to do this?
Hardeep
(Auditor/Accountant)
(49 Points)
Replied 31 May 2013
Mr X niether filled any service tax returns nor has surrender the service tax number yet then what shall be the procedure to deal with?? what shall be done according to the provisions??
Mithlesh Kumar
(In Service)
(38 Points)
Replied 03 January 2014
Read notification no 4/2007-ST, Dated 01-03-2007 and sub rule (7) and (8) of rule 4 of Service Tax. As per provision of sub-rule (7) of rule 4 of the Service Tax Rules, 1994 every registered assessee, who ceases to provide service tax for which he is registered, shall surrender his registration certificate immediately to the superintendent of Service Tax. following documest should be submited: 1. ST-2 original copy
2. Past three years ST-3 copy
3. Form of declearation (attached)
Mithlesh Kumar
(In Service)
(38 Points)
Replied 03 January 2014
https://www.aces.gov.in/STASE/switch.do?prefix=/ui/jsp/common&page=/lo... login with company ID & Password, then see "REG" tab, click on "SURRENDER" option. Once online surrender of licence is done, write a letter to jurisdictional ST Range with copy of Original ST-2.
Read more at: /forum/details.asp?mod_id=182093&offset=1#.UsZ0WtIW3T8
priyanka nanwaya
(Chartered Accountant)
(21 Points)
Replied 16 January 2014
Respected Sir,
I have filed the online form for surrender of ST-2 but forgot to take its print out.how can I get a print of on my filed form?
CA Dushyant Maharishi
(CA)
(178 Points)
Replied 20 January 2014
one of our clients needs to surrender service tax registration, but he has utilised service tax credit during Oct-Dec 2013, he ceases to provide the service from Jan-14. Now he wants to claim refund of cenvat credit and also wants to surrender service tax registration. Can he do so? or he has to file the service tax return for the period from Oct- 2013 to Mar 2014, thenafter the servicetax registration wil bee surrenderd. further give relevant trade notice where required list of documents can be verified for surrender of service tax registration.
radhe
(articleship)
(25 Points)
Replied 11 February 2014
Hi Guys...
One of my client has not filed any service tax Return but he has ST no.
Now he supposed to cancel the same number, I want to know if there is any penalty for the same
Anbukannan P
(Executive Accounts & Finance)
(115 Points)
Replied 22 September 2014
Dear Sirs
Our Client applyed and received servicetax regester througe online past 2 yers back, stil he dont have any business so he want to Surrender the servicetax registration Certificate, What is the Procedure to surrender the servicetax registration
CAclubindia
