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    <title>SUBMISSION OF RETURN AFTER SURRENDER OF REGISTERATION</title>
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    <description>Whether a transferor that surrenders excise and service tax registration after amalgamation may file periodic returns is addressed by advising submission of the amalgamation documents, court orders, and terms of amalgamation to Government Departments to obtain registration certificates for the successor unit; doing so enables proper regularisation of registrations and any associated return submission obligations.</description>
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      <description>Whether a transferor that surrenders excise and service tax registration after amalgamation may file periodic returns is addressed by advising submission of the amalgamation documents, court orders, and terms of amalgamation to Government Departments to obtain registration certificates for the successor unit; doing so enables proper regularisation of registrations and any associated return submission obligations.</description>
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