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Surrendering tax return

CA kuldeep kothari (own practice) (375 Points)

22 September 2011

i want to surrender a service tax registration no. so what is the procedure ,it wud be great if anyone1 can help in this regard.

he is a stock broker and member of delhi stock exchange

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13 Replies

CA RICHA BADALIA (CA,CS) (1682 Points)
Replied 22 September 2011

If the assessee wishes to cancel the registration he should surrender the registration certificate to the Superintendent of central excise

On receipt of application with certificate the Superintendant of central excise shall ensure all the dues are cleared by the assessee and then will cancel the registration

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CA kuldeep kothari (own practice) (375 Points)
Replied 22 September 2011

thanks for your reply richa but what procedure is to be followed and what if the assessee doesn't have original reg. certi. with him as he got registered long way back in mid 90s

CA RICHA BADALIA (CA,CS) (1682 Points)
Replied 22 September 2011

Well you can log in to the site www.aces.gov.in and can surrender the registration there itself also.You would receive an auto generated mail regarding the confirmation of surrender. There is no need of original regst certfct as long as you have a xerox copy of it.

* Krishna * (CA Student) (6149 Points)
Replied 23 September 2011

Agreed with Richa. Once you submits your surrender request in ACES, automated mail will be recieved by you if it is approved and accepted. Approval process starts with Superintendent and passes through AC or DC. After the surrender, you will not be able to login into the ACES application.

CA Prabhat Gupta (Manager (Indirect Taxes)) (821 Points)
Replied 23 September 2011

Agree with Richa and Krishna. Latest ST-2 is available on ACES itself, though it needs Superintendent's signature. I am dealing with a similar case. Kuldeep if your problem is not solved add some more information. Whether your Registration is active and you have ACES login?

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CA Prabhat Gupta (Manager (Indirect Taxes)) (821 Points)
Replied 23 September 2011

CA kuldeep kothari (own practice) (375 Points)
Replied 23 September 2011

THANKS TO EVERY ONE FOR THIER REPLIES

REGISTRATION IS ACTIVE .HE WAS MEMBER OF DELHI STOCK EXCHANGE.

IF ANYBODY CAN GIVE SOME MORE PRACTICAL DETAILS THAN IT WOULD BE GREAT

MR. PRABHAT PLEASE SHARE YOUR CASE

CA Prabhat Gupta (Manager (Indirect Taxes)) (821 Points)
Replied 23 September 2011

Kuldeep, Our's is the case of an ISD who got registration in 2005. he is having a non PAN based registration and never applied for PAN based number, and hence do not have access to ACES. Return was filed only once in 2005. we have to surrender the Certificate. In the absence of ACES login, one has to submit the registration certificate in original alongwith an application for surrender of Certificate to the jurisdictional Superintendent of Excise & service Tax. In case you dont have the certificate, I would suggest that you can attach a copy of certificate if available with the application of surrender of Certificate clearly stating the fact of Original Certificate. Make sure the application is signed by the authorised signatory as per Departments records. I think in this case one has to personally go and seek consultation of Superintendent of Service Tax of Concerned range. I think there wont be any problem.

CA kuldeep kothari (own practice) (375 Points)
Replied 23 September 2011

ok prabhat... if the assessee is having pan based service tax no. but don't have aces login id and password than what to be done.

do we need to visit department for taking the id and password.???

if somebody have aces login id than also he need to deposit hard copies along with the surrender aknowledgement which we will receive online.

one more issue if somebody is having a property in gurgaon which is let out and residence in delhi than where he need to get to registered delhi or gurgaon???

CA Prabhat Gupta (Manager (Indirect Taxes)) (821 Points)
Replied 23 September 2011

Dear Kuldeep,

If the assessee is already having PAN based STR but does not have access to ACES he can directly surrender hiscertificate with the Superintendent. Normally, there is no need to take ACES login & TPIN when one has to surrender the Certificate ultimately. Though in your case you told that you dont have the original Certificate the fact has to come to notice of the department. Even on registring with ACES the printout of ST - 2 needs to be signed by the Superintendent. I would suggest that you should visit personaly.

With regard to your other query, it is indifferent which place is registered. You can get registration of any address that has to be used in communication, invoices & other correspondence. Registered address should appear in all correspondences and tax invoices. For better clarity go through the Service tax Rules and CENVAT Credit Rules.

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CA kuldeep kothari (own practice) (375 Points)
Replied 23 September 2011

thanks .have you handled any case in which original certificate was not there

by the way is it mandatory first to surrender certificate online than deposit hard copies along with surrender aknowledgement reced through aces

CA Prabhat Gupta (Manager (Indirect Taxes)) (821 Points)
Replied 25 September 2011

No I have not dealt with such a case, but I had worked with Central Excise & Service Tax Department as an Officer for some time, so I have an idea how things work there. In genuine cases, people in the department may forgo certain procedural requirements to avoid assessees hardship. You may also meet the Division's AC/DC if your problem is not heard at lower levels.