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Surrender of st-2..??

SANJAY (CHARTERED ACCOUNTANTS) (943 Points)

12 November 2011

Can anybody know the procedure for surrender of service tax registration online..??

Please reply soon!! If any papers or document required to submit, please inform me as soon as possible..

Thanks

Sanjay Verma

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3 Replies

Ram Avtar Singh (Nagari Sultanpur U.P.Delhi) (14497 Points)
Replied 12 November 2011

Logon aces.gov.in and surrender ST2 and take printout for surreder and submit to Suprintendent write a covering letter for surrender.

Service Tax Registration certificate (ST-2) should be surrendered to the respective

Central Excise / Service Tax authorities [Rule 4(7) of the STR, 1994].

Rule 4(7) of the STR,1994 :- Every registered assessee, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately to the Supretendent of Central Excise. On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise shall ensure that the assessee has paid all taxes, dues, to the Central Government under the provisions of the Act, and the rules and the notifications issued thereunder, and thereupon cancel the registration certificate. [Inserted vide Notification No. 5/2006-ST, dt. 01-03-2006.]

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