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Q. > Please Help: Service Tax
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252 views • Question added Dec 09, 2013 • Service Tax • By srishendu kumar , New Delhi


we have not filled any service tax return from date of registration. We want to surrender my sevice tax number.
Can We do it. If yes then what are the process?

1 Answers

answered Dec 10, 2013 by shankygarg , Karnal

NO,UNTIL ALL THE REQUIREMENTS UNDER THE SERVICE TAX RULES ARE FULLY MET - YOU CANNOT SURRENDER YOUR REG. NUMBER.
YOU HAD NOT FILLED ANY SERVICE TAX RETURN FROM THE DATE OF REG. SO FIRSTLY YOU NEED TO FILE THE RETURN FOR THE PERIOD. YOU CAN ALSO FILE RETURN UNDER - VCES WITHOUT PENALTY.
ONLY AFTER THAT YOU CAN SURRENDER YOUR REG. NUMBER.


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Deepa Jain

09-Dec-2013 , 09:44:20 pm

No, before surrender, you have to fulfill all the requirement of the ACT, and rules made thereunder. Hence first you have to file all the return due as prescribed under Service Tax Law. If you have not any tax liability, still you have to file return (NIL Return). its Mandatory...

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Govind Boundia

10-Dec-2013 , 10:32:32 am

You can for the Voluntary Compliance Encouragement Scheme 2013, but you have to first inform your concern Jurisdictional ST office. If you opt for Voluntary Compliance Encouragement Scheme you may reduce paying penalty for late filling of returns. After getting clearance from the Jurisdictional ST office you can surrender your Service Tax No.

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