SURRENDER OF SERVICE TAX REGISTRATION

[SUMEDH AYARE]

AFTER GRANT OF CENTRALIZED REGISTRATION,  WITHIN HOW MANY DAYS WE NEED TO SURRENDER THE SERVICE TAX REGISTRATION OF BRANCHES.

[CASeetharaman KC]

Rule 4(7) of the Service Tax Rules ,1994 species as follows:

Every registered assessee, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately to the Superintendent of Central Excise

As you have ceased to provide services from induvidual branches after obtaining Centralised Registration, you need to surrender the Registration certificate for the branches immediately.

[YAGAY and SUN]

Immediately, alongwith the original RC. Till then, you need to file Nil returns.

AI Summary

Surrender of service tax registration requires immediate return of branch registration certificates and filing nil returns until surrendered.
Surrender of Service Tax Registration must occur immediately when a registered assessee ceases the taxable service; branch registration certificates are to be surrendered to the Superintendent of Central Excise and nil returns filed until surrender is effected.