Cancellation of Registration – Excise & Service Tax

The government has proposed that the if returns not filed within the prescribed time, excise & service tax cancellation of registration will follow.

For manufacturers – Cancellation of registration will happen automatically if the excise duty returns not filed within 6 months.

For service providers – The registration shall be cancelled automatically if return is not filed for 12 months, said the draft of the common excise duty and service tax form on which the Revenue Department has sought comments from stakeholders by April 30.

Modes of cancellation

  • On request of the assessee if he surrenders himself; or
  • Suo motto by the department.

Cancellation on surrender by the assessee – The assesse can at any time surrender for cancellation of its registration on its own.

Cancellation by the department suo motto –

i. For the offences committed under the Central Excise Act, 1944, proper action should be taken against the registrant for the offences committed.

ii. Cancellation shall be done only on non- filing of return on time prescribed as above.

iii. The registrant shall be granted proper notice before cancellation by the department indicating the grounds for cancellation and also allowing him the opportunity to make representation against the said notice and following the principles of natural justice cancel the registration granted.

iv. The cancellation will not debar the person from making any fresh application for registration when he wishes to restart the business.

Publish the cancellation

The fact about the cancellation of registration shall be published publically so as to avoid any misuse of the cancelled registration.

Proposal in the Budget

Finance Minister had said that as a measure of harmonization between central excise and service tax, a number of alignments have been made.

“These include a common simplified registration form and a common return for central excise and service tax, to be named EST-1,” he said.

The excise duty return is filed on monthly basis, while service tax return is filed on half yearly basis.

2 thoughts on “Cancellation of Registration – Excise & Service Tax”

  1. sir
    we have earlier registered service tax reg. no AAACL0582HST366 in the name of lic memari but as per st instruction/provision lic as a whole registered single regd no. we have received a latter for surrender of above mentioned reg. no . through online. we could not proceed the same. kindly help me so that we can surrender the st. registration .


    1. Hi,

      You can submit online request for surrendering your Registration Certificate after Log In(With your LogIn Id and Password) in ACES through:
      Once the surrender request is submitted by the Assessee, approval process passes through the Superintendent and then Additional Commissioner/Deputy Commissioner.

      You will receive an auto generated mail from the system once your surrender request is approved and accepted. After the you will not be able to Login to the ACES application once Registration has been surrendered.

      Thanks and Regards,
      Team Taxmantra
      Call Us: +91 923 0033 070
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