Answer

1. F

   Facts

   A cancelled taxpayer can still log in and file a refund of excess cash ledger balance in RFD-01, after filing the final return GSTR-10. Sec 29(3) keeps earlier dues alive, so the officer will check that all dues are paid.

2. P

   Provisions and law

   • Sec 49(6), CGST Act 2017Balance left in the cash or credit ledger after paying dues may be refunded under Sec 54
   • Sec 29(3), CGST Act 2017Cancellation does not wipe out tax and other dues for earlier periods
   • Sec 54(10), CGST Act 2017Refund may be withheld or adjusted where returns are pending or dues are unpaid
3. A

   Analysis

   If your cancelled GSTIN has ₹65,000 in cash, file GSTR-10 if not already filed, then file RFD-01 for the excess. If you have another GSTIN under the same PAN, a PMT-09 transfer of IGST and CGST may be faster. Keep the bank account in the cancelled registration valid.

4. C

   Conclusion

   1. 1Log in with the cancelled GSTIN
   2. 2File GSTR-10 if pending
   3. 3Check for any open demand
   4. 4File RFD-01 for the excess or transfer to another GSTIN of the same PAN

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.