TaxTMI 
TaxTMI 
Procedure for Surrender and Cancellation of Service Tax Registration.
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.....e filing their returns and paying tax. Taking the note of the fact that large number of assesses are inactive and number of applications are pending for surrender/cancellation of service tax registration, a need arose for issuing fresh guidelines on surrender/cancellation of the service tax registration. Therefore, following guidelines are issued detailing the procedure to be followed : 3. Broadly, surrender/cancellation of the service tax registration is applied for following reasons:- a) Assessee's turnover is below the threshold limit. b) Change in the constitution of assessee, say from partnership to company or amalgamations. c) Death of proprietor. d) Assessee closing down his taxable service business. e) Assessee has taken centralized registration and hence wants to surrender his other multiple registrations pertaining to the branches. f) Assessee has shifted its office from the jurisdiction of one Division/Commissionerate to another and instead of requesting for change in ....
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....eturn for the said period. If said return has also not been filed then applicant should provide some evidence like Bank Statement to satisfy the office about correctness of reason for surrender. [Not required for category (e) & (g)] (iv) Details of Show Cause Notice pending adjudication, details of confirmed demands, details of court cases, details of audit conducted, etc. as per Annexure-II. 5.2 In case of an assessee failing under category (c) of para 3 above, the death certificate of the proprietor may also be enclosed along with the application form. 5.3 In case of change of constitution [category (b) of para 3] the necessary documents like Partnership deed or Articles of Association etc. showing change of constitution may be enclosed along with application for surrender. In case of merger or acquisition necessary documents such as Order passed by the Hon'ble High Court or Article of Association to that effect, may be enclosed along with application of surrender. 5.4 In case of assessee taking centralized registration [category (e) of para 3], the copy of centralized ....
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....for generating T-pin. Using the T-pin generated by the System which will be received by the applicant through e-mail; 9. The Superintendent shall process the application for surrender of registration and after successful cancellation of the registration will inform the assesse through e-mail. 10. In case of any difficulty, Assistant Commissioner/Deputy! Commissioner of the concerned Division may be approached for the resolution of grievance. 11. Instructions given in the earlier Trade Notice No 03/2007-ST dated 30/3/2007 stands superseded by this new Trade Notice. 12. Surrender Application shall be accepted in person between 3:00 to 5:00 PM in the division. 13. All the trade Associations are requested to bring the contents of this Trade Notice to the attention of their members, in particular and the trade in general. Encl: Annexure-I to III (SUSHIL SOLANKI) COMMISSIONER SERVICE TAX-I, MUMBAI ============= Document 1 OFFICE OF THE COMMISSIONER SERVICE TAX-I MUMBAI 5th FLOOR, New Central Excise Building, 115, M.K.Road, Churchgate, Mumbai-40....
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.... application on-line using the ACES module on www.aces.gov.in. On successful filing of the online application, the assessee shall submit the copies of documents mentioned at para 5 along with signed copy of print out of the application 2 generated by the ACES System to the jurisdictional, Group Superintendent or Superintendent(s) of 'Centralized Surrender Cell' in the concerned Division office. For, surrender application submitted by an assessee who had obtained registration prior to 01.04.2010 and not migrated to ACES, requirement of online filing of application has been done away with and procedure given in para 8.1 below may be referred. 5.1 All the assessees falling under category (a) to (g) of Para 3 are required to submit following documents: (i) Application Form & Undertaking for surrender of Service Tax Registration (Annexure-I) (ii) Copies of ST-3 returns filed with the department from the date of taking registration till the date of surrender but up to a maximum of last six returns only. In case the assessee has not filed ST-3 returns for the period mentioned above, then it is not necessary for him to file the fresh re....
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....ncome shown in the Profit & Loss Account with the taxable income declared in ST-3 return. However, reconciliation information would not be necessary in case of assessee taking centralized registration or in case of shifting of office from one jurisdiction to other jurisdiction or in case of technical error resulting in multiple registration or in case of turnover as per income statement/Profit & Loss account being below exemption limit. 7. The assessee should submit the required documents with proper indexing of all enclosures. As far as possible all these documents will be verified by the Superintendent or Inspector at the time of their submission itself. In case of deficiency in submission of documents, the same shall be informed to the assessee at the time of receipt of the documents. It may be noted that if the assessee fails to submit the complete set of hard copies within 15 days of submission of on-line application, his application is liable to be rejected. 8.1 In case the applicant has taken service tax registration prior to 01.04.2010 and has not migrated to ACES system, in that case it is not necessary for them to migrate to....
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.... We are enclosing copies of ST-3 return (maximum of last six returns) We are also enclosing copies of Profit & Loss account and Balance Sheet for the past three financial years. We further declare that as we are carrying out business from other premises also,(in addition to the premise for which we are surrendering registration) therefore, the profit and Loss account submitted by us also include the value of transaction carried out from the premise for which registration is sought to be surrendered. 6. I/WE declare that we have not prepared Profit & Loss and Balance Sheet. Therefore, we are submitting copy of Income Tax Return filed by us for the year and We further declared that as our taxable income is below the Income Tax threshold limit, hence we have not filed Income Tax Return. Therefore, I am submitting following document to satisfy the correctness of reason for surrender of registration: i) ii) 5 11. Instructions given in the earlier Trade Notice No 03/2007-ST dated 30/3/2007 stands superseded by this new Trade Notice. 12. Surrender Application shall be accepted in person between 3:00 to 5:00 PM in the divisio....
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....nalty 2 3 5 6 7 8 3) Details of cases which have been decided and where No appeal has been filed, Address of Branches STC No. Order No & Date Issue in brief Amount confirmed (in Rs.) Whether S. Tax/ interest/ penalty paid, if yes, 1 2 3 4 5 the amount thereof 6 4) Whether audit has been conducted by Service Tax/Central Excise authorities of the concerned Branch. If yes, provide following details:- Address of Branches STC No. Whether Audited or not 1 2 3 If audited, period covered in Audit If audited, Audit Report and Date (enclose copy) 5 7. I/We/Legal heir undertake that if any service tax dues are found to be recoverable from us in future, I/We shall pay the dues to the department as and when demand is made by the department. 8. I/We hereby undertake if any Govt. dues are found to be recoverable from the registrant whose legal constitution has been changed and as we are the new owner of the erstwhile entity, I/We shall pay the dues as and when demanded by the department. 9. I/We further undertake tha....