Guidelines
were issued by the department for surrender and cancellation of service tax registration
number vide Trade Notice No.40 Dated 17/02/2014 and later on the facility of on
line surrender of Service Tax number is also provided on ACES.GOV.IN under REG
option after logging in with User ID and Password of the registered Service Tax
Assessee later on written as STA in
this article.
Such
cancellation/surrender may be because of the any of the following reasons:-
a)
STA’s turnover falls below the threshold limit
b)
Change in constitution of the STA like-
Individual to partnership
c)
Death of the proprietor
d)
STA closing down the taxable service business.
e)
STA has taken centralized number, so
surrendering the multiple number taken separately for all branches.
f)
STA has shifted and taken a new number in new
jurisdiction instead of transferring the Service Tax number.
After
submitting ST-2, a printout of ST-2 along with a covering letter as well as
Original ST-2 received earlier is to be submitted with Superintendent. Superintendent
may check the books of the assessee to ascertain that there are no dues pending
from the assessee and all service tax due have been paid. Once both the
superintendent and the AC/DC approve the cancellation of service tax
registration a auto generated mail is sent to the assessee and after that the assessee cannot login to the
account on www.aces.gov.in
Contributed by Pooja Aggarwal
