Surrendering the service tax registration - penalty provisions - revised return, Service Tax

[sunil goel]

(A)if a person has taken registration under the category of mandap keeping in 2004(august). but closed the business after 20 days and even not rendered any service . also failed to apply for cancellation till now - discuss can now apply for cancellation & about penal provisions. (B)provision of filling of revised return.

Posts / Replies

[Surender Gupta]

There is no fixed date or time limit in which a non effective registration may be surrendered. Therefore, you may surrender it at any time. Further, there should not be any penal provision. There is no provision in the law for revised return, however you can file a revised return at any time or may intimate the department by way of letter about the discrepancies in the original return.