Thursday, April 30, 2015


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.
 STA/ Assessee can surrender the registration number online using . After log in with User ID and Password under the option REG as soon as STA goes to surrender of Service Tax number and selects the service tax number already prefilled for surrender the form for surrendering service tax registration ie. ST-2  is displayed  and the STA has to furnish only the reason for surrender or cancellation of service tax registration and submit online.
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
Contributed by Pooja Aggarwal