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. 

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.