GST
Demand order after the registration is cancelled
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Facts
Yes. Sec 29(3) says cancellation does not affect liability for tax and other dues for earlier periods. A cancelled taxpayer can still log in to view orders, pay, and file appeals.
Provisions and law
- Sec 29(3), CGST Act 2017Cancellation does not wipe out tax and other dues for earlier periods
- Sec 78, CGST Act 2017Amount in an order is payable within three months, after which recovery starts
- Sec 107(1), CGST Act 2017Appeal to the Appellate Authority within three months of the order
Analysis
Many closed businesses ignore orders after cancellation, and recovery then reaches personal bank accounts linked to the PAN. Log in with the old credentials, check the liability register and decide on payment or appeal like an active taxpayer.
Conclusion
- Log in with the cancelled GSTIN credentials
- Download the order and DRC-07
- Decide to pay or appeal within three months
- Keep the closure papers with the case file
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Demand order summary
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