TMI BlogIs it mandatory to surrender/ cancel the registration certificate after ceasing to provide taxable service? Is there any specific format for surrender of registration certificate?X X X X Extracts X X X X X X X X Extracts X X X X ..... y should surrender the registration certificate. All the registration certification shall be surrendered before the Superintendent of Central Excise. With effect from 1-03-2006, Rule 4(8) further provides that on receipt of the certificate of registration, the Superintendent of Central Excise shall ensure that the assessee has paid all his money due to the Government under the provisions of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d registration and hence wants to surrender his other multiple registrations pertaining to the branches. f) Assessee has shifted its office from the jurisdiction of one Division/Commissionerate to another and instead of requesting for change in the location code and premises code of the assessee, a fresh registration has been taken at the new address. Therefore a need arises for surrender of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for waiver of penalty under Rule 7C of STR for non-filing of returns. Instructions have been issued for waiver of penalty for non filing of return where total taxable turnover was less than threshold limit. The fact of non-filing of return should be clearly mentioned in the undertaking. (iii) Copies of Profit & Loss account and Balance Sheet from the date of taking registration to the date of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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