GST
DRC-01A after closing the business
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Cancellation of registration does not end liability for past periods. You still need to reply or pay through the portal, which stays accessible for cancelled GSTINs for notices.
Provisions and law
- Sec 29(2), CGST Act 2017The officer may cancel registration for reasons such as non-filing of returns, business not conducted from the declared place, or registration obtained by fraud.
- Rule 142(1A), CGST Rules 2017Before a show cause notice, the officer may communicate the tax, interest and penalty ascertained in Part A of DRC-01A; the person may pay or give submissions in Part B.
Analysis
Log in with your old credentials; cancelled taxpayers can view notices and file replies. Gather old books and returns for the period. If you agree, pay through DRC-03. If records are lost, reconstruct from bank statements and returns.
Conclusion
- Log in to the portal with old credentials.
- Download the DRC-01A.
- Collect old books, returns and bank statements.
- Reply or pay through the portal.
A Savvy can do this for you
Pre-show-cause intimation
Quote
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.