SUBMISSION OF RETURN AFTER SURRENDER OF REGISTERATION

[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.).

If XYZ ltd. surrenders its excise and service tax registeration on 25/08/14, whether it will be eligible to submit its return on due date i.e. 10/09/14 and 25/10/14 respectively or return cannot be submitted after surrender of registeration.

Please advise whether return can be submitted or not after surrender of registeration.

[YAGAY andSUN]

Dear S.C. Wadhwa,

We had provided clarification vide our earlier replies on this matter. In which, we had suggested that the documents/Court Orders/Terms and Conditions of amalgamation (if any) pertaining to amalgamation should be provided to the concerned Governmental Departments for seeking the Registration Certificates for the new unit. Please check our earlier replies on this matter.

Please call us. We would certainly help you out in this matter and the good thing is that it is free of cost.

We remain.

YAGAY and SUN

(Management and Indirect Tax Consultants)

Mobile : 9818131923

E-Mail : yagaysun@india.com

AI Summary

XYZ Ltd. Amalgamates with ABC Pvt. Ltd.: Queries on Excise and Service Tax Returns Post-Amalgamation A manufacturing company, XYZ Ltd., amalgamated with ABC Pvt. Ltd., becoming XYZ (A Division of ABC Pvt. Ltd.). XYZ Ltd. surrendered its excise and service tax registration on 25/08/14 and inquired whether it could still submit returns due on 10/09/14 and 25/10/14. A response from a consultant advised that documents related to the amalgamation should be provided to relevant governmental departments to obtain new registration certificates. They offered further assistance, emphasizing that prior replies had addressed this issue and encouraged direct contact for free guidance.