st2 certificate

[sundeep jaiswal]

Wt is the validity period of ST2 certificate in delhi

[Vaidyanathan Venkat Raman]

Normally ST2 is valid till you are a service provider or service receipient liable to pay service tax.

Regards,

V.Venkat Raman

[VINOD KUMAR]

Dear Sir,

ST-2 certificate is valid for the life time until (1) you surrender the ST-2 or (2) it is revoked by the competent authority.

It is valid even you are not providing or receiving any taxable service. But, you will have to file the ST-3 returns up to 25 April and 25 October every year.

AI Summary

ST-2 certificate validity remains until surrendered or revoked; periodic ST-3 return filing continues regardless of service activity. Validity of ST-2 certificate remains for the lifetime of the holder until voluntarily surrendered or revoked by the competent authority, and it may remain effective even when the holder is not providing or receiving taxable services; holders must continue to submit ST-3 returns on the periodic schedule prescribed by the administration (noted as due by 25 April and 25 October each year).