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of <h1>Registered Person Must Surrender Certificate When Ceasing Taxable Services; Simple Application Accepted, No Specific Format Required.</h1> When a registered person ceases to provide taxable services, they must surrender their registration certificate to the Superintendent of Central Excise. There is no specific format required for this application; a simple application suffices. Reasons for surrender include turnover below the threshold, changes in business structure, business closure, centralized registration, office relocation, or technical errors. Required documents include an application form, ST-3 returns, financial statements, and details of any pending legal matters. If the taxable turnover is below the exemption limit, filing fresh returns is unnecessary, and a waiver for penalties may be requested.
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