Cancellation of Service Tax Registration certificate

[CA Sumanth Vissamsetti]

Dear All,

My Friend had done software consultancy business as sole proprietor in bangalore. He registered with Service tax authorirties in Bangalore. Due to personal reasons he migrated from Bangalore to Vizag. He lost ST Registration certificate in bangalore. But he Has the Registration number.

Now he would like to calcell the old registration certificate and want to register in fresh in vizag. He has not done any business in Bangalore since last two years (almost) and had not filed NIL returns for the last two years.(for previpus years he had filed correctly).

 

1.How to cancell the registration in bangalore with out having physical certificate. 

[Ramchandra Saini]

It can be concelled on line in the same manner as it is applied for getting regidtration. It is also advisable to send a letter to jurisdictional CE Range Office /Divisional office in this regard certifying that no dues are pending and ST 3 returns have been filed up to date.

[CA Sumanth Vissamsetti]

Thank You Ramachamndra Saini.

[Mahir S]

The Service Tax Registration certificate ( ST-2) should be surrendered immediately to the Superintendent of Central Excise [Rule 4(7) of the service tax rule 1994.]. In your case, an application is required to be made that the ST Registration has been misplaced/lost, and may please be surrendered/cancelled as now no Business iscarried out.. A copy of last 2 years Balance Sheet, Income Tax Returns, Light Bill etc. may also be enclosed with your application.

Nominal Penalty may be imposed by the department for non filing of Returns for the past two years period (even if NIL returns were  to be filed). The department may inquire whether any business was carried out or not in the said last two years period.

(The views mentioned above are my own personal views).

[NANDKUMAR SAGWEKAR]

1. Run surrender request by login ( user name and pass word  ) www.aces.gov.in

2. Take two print out of surrender request and sign the same

3. Alongwith  print out of surrender request attached self attested B/S and P & L account of last three years ensure that all ST-3 returns are filed if not file file immediately

4. File declaration at the time surrender of  ST-2

5. Attach  ST-2 in original

6. Prepare two sets of the above documents and submit the hard copies to Superintendent of Service Tax or concerned authority issuing you the registration

7. Take acknowledgment on one set and preserve the same

CMA ANAND SHEMBEKAR

M.COM.,ACMA

CELL NO 91-9421187122

AI Summary

Service tax registration surrender: lost certificates require online application, supporting financials and filing of outstanding returns. Surrender or cancellation of service tax registration is effected by submitting an online request via the ACES portal, printing and signing the surrender request, and delivering hard copies to the Superintendent or issuing authority. If the ST-2 is lost, file an application stating the loss and request cancellation, attach supporting documents (balance sheet, income tax returns, utility bills), ensure all ST-3 returns are filed, include required declarations, notify the jurisdictional office, and retain the acknowledgment; nominal penalties or inquiries may follow for non filing of returns.