CIN NO. & IEC NO.

[S.C. WADHWA]

A Manufacturing company named XYZ Ltd. amalgamated with another company named ABC Pvt. Ltd.. As a result, name of XYZ Ltd. become XYZ (A Division of ABC Pvt Ltd.). Now, XYZ (A Division of ABC Pvt. Ltd.) has to get registeration in excise and service tax.

In this case, we want to get new registeration no. of excise and service tax w.e.f. 22/08/14.

Please advise on which date we should surrender old registeration no. of excise and service tax.

If we surrender the same on tomorrow, how we will be able to file return for period upto 21/08/14 as the due date to file the excise return is 10/09/14 and for service tax, is 25/10/14.

In this case, CIN no. and IEC no. has to be obtained separately for XYZ (A Division of ABC Pvt Ltd.) or it may use it existing no. by registering amendment with concerned authorities or it shall be of ABC Ltd.

Please advise.

[YAGAY andSUN]

Dear S.C.Wadhwa,

You may surrender and apply for new registrations various authority simultaneously on the same day/date, online, with the evidence the a particular company has been amalgamated in other company.

The new (successor) company will be liable to file statutory returns of its' old (predecessor) company within due time as prescribed in law.

Regards

YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Guidance on New Excise, Service Tax Registrations Post-Amalgamation: Apply and Surrender Old Numbers Online Simultaneously. A manufacturing company, XYZ Ltd., has amalgamated with ABC Pvt. Ltd., becoming XYZ (A Division of ABC Pvt. Ltd.). The query seeks guidance on obtaining new excise and service tax registrations effective from August 22, 2014, and the appropriate date to surrender old registration numbers, considering upcoming return filing deadlines. Additionally, it inquires whether XYZ should obtain new CIN and IEC numbers or amend existing ones. The response advises applying for new registrations and surrendering old ones simultaneously online, while ensuring statutory returns for the predecessor company are filed within the legal timeframe.