Cancellation of Registration for Non-Filling Service Tax and Excise Returns

As per the latest government proposal, registration of a manufacturer will be cancelled automatically if excise duty returns are not filed for six months. In case of a service provider, the registration will be cancelled automatically if tax returns are not filed for 12 months. That means, excise duty return is to be filed on monthly basis and service tax return is to be filed on half yearly. The Revenue Department has sought comments from stakeholders on the proposal by April 30.

The new draft guidelines stated that cancellation of the registration can be done either on the request of assesse when the person surrenders the registration or suo motto by the department after following the principles of natural justice.

The Central Board of Excise and Customs (CBEC) proposed some amendments to the Central Excise Duty Rules 2002 and Service Tax Rules 1994 to make the process of registration more efficient. Since cancellation is not a punitive measure, CBEC’s draft said that, it will not debar the person from making fresh application for registration when he desires to restart the business.

Further, it is prescribed that common simplified registration application form and a common application on return for central excise and service tax, to be named EST-1.

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