Surender of Registration Certificate

[SUSHILKUMAR GOYAL]

After having been filed nil service tax return for many years in time, a person  surrendered online his Service Tax Registration Certificate on 29.10.2010, in respect of Management Consultancy Services, for the reason  - 'Closure of Business'.

 

He further submitted hard copy of 'SURRENDER ST-2' along with xerox copies of submitted NIl ST-3 Returns for the financial years 2008-09, 2009-10 and for the period from April, 2010 to September, 2010. The hard copy of 'SURRENDER ST-2' together with xerox copies of returns were submitted to Asstt Commissioner of Service Tax on 01.11.2011. After this, he did not file ST-3 Return for the half year ended 31.3.2011.

 

After submission of 'SURRENDER ST-2' he heard nothing from the department. After he  log-in the Department's website and open the Surrender page, it shows 'there is no record for surrender as Surrender Request is pending with the Department'.

  

1. Whether he has to contact the Department to be sure about cancellation of the registration certificate?

2. Whether he is correct not filing the Service Tax Return for the period after submission of 'SURRENDER ST-2', i.e., Oct, 2010 to Mar, 2011 and onwards.

AI Summary

Business Closure: Ensure Service Tax Registration Surrender is Confirmed Online; File Returns Only for Services Until 29.10.2010. A person surrendered their Service Tax Registration Certificate online on 29.10.2010 due to business closure and submitted required documents to the Assistant Commissioner on 01.11.2011. They did not file the ST-3 Return for the period ending 31.3.2011. The department's website shows the surrender request as pending. Advice given includes contacting the department to confirm the cancellation and that filing returns is unnecessary after business closure, except for services rendered from 01.10.2010 to 29.10.2010. It is important to ensure the superintendent has accepted the surrender online.