GUIDELINES FOR CANCELLATION OF
TNVAT – TIN REGISTRATION
Cancellation
of Registration can be done through online in the new portal ctd.tn.gov.in of
Commercial Taxes Department.
As
per Section 22 (3-A) of the Tamil Nadu Value Added Tax Act, 2006 (As per Act
No.13 of 2015 came into force with effect from 29.1.2016), the casual traders
and the dealers in respect of whom the relevant assessment year is the first or
the last year of business, shall be assessed on the basis of the scrutiny of
the returns with reference to the books of accounts, registers, records and any
other document and on such enquiry as the assessing authority may consider
necessary
E-Cancellation
is designed to request self-cancelling the registration of any registered
dealer. An acknowledgement receipt will
be generated on successful filing of all the forms and uploading all the
required or mandatory documents.
For
cancellation of registration follow the following steps.
Please
go to any browser and type ctd.tn.gov.in and press enter. Then click Commercial
Taxes Department – Tamil Nadu
On
the right side panel e-Services templates will be visible under Quick Links.
Click e-Services template. A new window will be visible. Click e-Registration
under heading e-Service Template and click the same. Now Click Cancellation of
Registration.xls.
Now
open the downloaded file and enter the following details.
Application for Cancellation of Registration
Effective
date
|
Effective
date should of current month and current year
|
Reasons for Cancellation
|
|
Turnover
in each of the two consecutive years immediately preceding the application
was less than limit specified in section 3 of VAT Act.
|
In the
Drop Down Menu select
Yes or
No
|
Registered
dealer expired (applicable only for proprietor concerns)
|
In the
Drop Down Menu select
Yes or
No
|
Transfer
or otherwise dispose of his business, in whole or in part
|
In the
Drop Down Menu select
Yes or
No
|
Due to
change in the ownership of business
|
In the
Drop Down Menu select
Yes or
No
|
Any
Business in respect of which a certificate of Registration has been granted
to any dealer on an application made, has been discontinued
|
In the
Drop Down Menu select
Yes or
No
|
Partnership
Firm/Association of persons dissolved
|
In the
Drop Down Menu select
Yes or
No
|
Change
from one constitution type to another constitution type.
|
In the
Drop Down Menu select
Yes or
No
|
Conclusion
of business period (in case of casual dealers and non-resident dealers).
|
In the
Drop Down Menu select
Yes or
No
|
Company
winded up (in case of company on winding up)
|
In the
Drop Down Menu select
Yes or
No
|
Merger
and amalgamation of business with other business
|
In the
Drop Down Menu select
Yes or
No
|
Insolvency
|
In the
Drop Down Menu select
Yes or
No
|
Others
|
In the
Drop Down Menu select
Yes or
No
|
If
Others selected, provide Reason
|
|
After entering all details click Validate
and then Click Generate XML Button.
Now
Acknowledge Slip for cancellation of TIN Registration under the Tamil Nadu
Value Added Tax Act, 2006 will be generated from the website of the Commercial Taxes
Department and TIN will be cancelled.