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 and SUN]

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

Return filing after registration surrender: provide amalgamation documents to regularise registration and address return obligations.
Whether a transferor that surrenders excise and service tax registration after amalgamation may file periodic returns is addressed by advising submission of the amalgamation documents, court orders, and terms of amalgamation to Government Departments to obtain registration certificates for the successor unit; doing so enables proper regularisation of registrations and any associated return submission obligations.