Surrender Registration

[Himanshu shandilya]

Dear ,

how to surrender a registration of Central Excise & Service tax. procedure & document required

ans in brief

 

[YAGAY andSUN]

Before surrendering Registration Certificate, You would have to do the followings:-

1. File all the pending returns and deposit all the outstanding tax.

2. Claim all the CENVAT Credit and try to utilized the same.

3. If there is any pending audit para/ SCN / or any pending issue at your end, then try to resolve it and pay the any outstanding demand.

4. Fullfill the export obligations if any or if applicable.  Submit EODC to the DGFT and Customs authorities.

5. Submit a undertaking that you will be liable to pay or meet any obligation pertaining to C.E. and S.T. if areises after surrendering of Registration Certificates to the concerned authorities.

Also discuss this matter with your consultant for smooth procees in this regard.

AI Summary

Surrender of registration requires clearing returns, settling tax liabilities, utilizing CENVAT credit and submitting a liability undertaking. Prior to surrendering a Central Excise and Service Tax registration, the registrant must file all pending returns, pay outstanding tax liabilities, claim and utilize CENVAT Credit, resolve pending audit paras or show-cause notices and satisfy resulting demands, fulfill any export obligations and submit required export documentation, and provide an undertaking accepting responsibility for any liabilities that may arise after surrender.