SURRENDER OF SERVICE TAX REGISTRATION, Service Tax

[SUMEDH AYARE]

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

Posts / Replies

[Seetharaman K C]

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.

[Pradeep Khatri]

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