TMI BlogProcedure for Surrender and Cancellation of Service Tax Registration.X X X X Extracts X X X X X X X X Extracts X X X X ..... suring that the assessee has paid all the Service Tax dues may cancel such registration certificate. 2. The Commissionerate has issued a Trade Notice No. 3/2007-ST dated 30.03.2007 explaining the modalities for surrender of the registration certificate. It is noticed that this Commissionerate has more than one lakh registered assessee cut of which about 40-45% are only active i.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 detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 registration certificate, showing the premises for which surrender application is being submitted, should also be enclosed along with the application for surrender. 5.5. For cases covered by category (g) of Para 3 above, copy of registration certificate for which the applicant wants to continue the registration should also be submitted along with the application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... render application. Instruction have been issued to liberally cancel the registration for assessee who had taken registration in the 'past when there was no threshold limit. Further, in those case the intimation for Cancellation shall be sent by post. 8.2 The assesse who have misplaced the User-id Password for transacting in ACES may approach the 'Help Desk' of the respective Division along with filled in application Form (format enclosed as Annexure-III) 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 info ..... X X X X Extracts X X X X X X X X Extracts X X X X
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