Answer

1. F

   Facts

   Once registration is cancelled, you are not a registered person and cannot collect GST under Sec 32. Tax collected anyway must be deposited under Sec 76. The buyer cannot get ITC on such a bill.

2. P

   Provisions and law

   • Sec 32, CGST Act 2017An unregistered person shall not collect tax
   • Sec 76, CGST Act 2017Tax collected from a buyer must be paid to the government even if not due
3. A

   Analysis

   Say you added ₹9,000 GST on a ₹50,000 bill after cancellation. That ₹9,000 must go to the government under Sec 76, or be refunded to the buyer with a revised bill without tax. The buyer's ITC will fail because your GSTIN is cancelled. Fix it quickly to avoid penalty.

4. C

   Conclusion

   1. 1Stop issuing tax invoices from the cancelled GSTIN.
   2. 2For bills already issued, either refund the GST to the buyer or deposit it.
   3. 3If depositing, use DRC-03 with the reason.
   4. 4Apply for revocation or fresh registration if you want to charge GST again.

Collecting GST without a valid registration can attract penalty under Sec 122.

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