Government Proposes Automatic Cancellation of Excise, Service tax Registration for non filing of Returns Registration of a manufacturer are off automatically if excise duty returns don’t seem to be filed for six months, as per the newest government proposal. in case of a service provider, the registration are off automatically if come is not filed for twelve months, aforesaid the draft of the common excise duty and service tax form on which the Revenue Department has sought comments from stakeholders by Gregorian calendar month thirty.
Cancellation of the registration are often done either on the request of assessee when he surrenders the registration or sue slogan by the department once following the principles of natural justice.
Before cancellation, the correct Officer shall verify with reference to the pending dues and alternative pending matters against the assessees and take appropriate action. thereafter the registration shall be off. Cancellation in no approach shall absolve the person from any of the legal liabilities created on him in the past.Cancellation of the registration on surrender of registration: soul can at any time surrender his registration. Cancellation of the registration suo slogan by the department. The cancellation of registration is not punitive measure. For the offences committed below the Central Excise Act, 1944, or Chapter V of the Finance Act, 1994, proper action ought to be taken against the soul for the offences committed below the relevant penal provisions in the Central Excise Act, 1944 or the Chapter V of the Finance Act, 1994.ii. Cancellation of the registration shall be only on account of non-filing of the returns for a specified period that is:-
• 6 months for normal assessees and 12 months for assessees availing value based exemption for Central Excise registrants,
• 12 months for Service tax registrants. iii. For the suo slogan cancellation of the registration the correct officer shall issue a notice to the soul indicating the grounds for cancellation.
once allowing him the opportunity to create illustration against the aforesaid notice and following the principles of natural justice cancel the registration granted.iv. Since Cancellation is not retributive, it will not debar the person from making recent application for registration when he desires to restart the business.On cancellation of the registration, the fact about cancellation of the registration shall be published and put publicly domain so as to avoid any misuse of the off registration.