GST
DRC-01B on a cancelled GSTIN
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Facts
Yes. Sec 29(3) keeps liability for periods before cancellation. The cancelled GSTIN login still works for notices and replies.
Provisions and law
- Sec 29(3), CGST Act 2017Liability before cancellation continues
- Rule 88C, CGST Rules 2017If GSTR-1 tax exceeds GSTR-3B tax beyond the set limit, intimation in DRC-01B Part A; within 7 days pay through DRC-03 or explain in Part B
Analysis
Ignoring it can lead to a demand and recovery. Reply with the reconciliation or pay through DRC-03 from the cancelled GSTIN login. Treat any DRC-01B as a prompt to tighten the monthly close, not just a one-off reply.
Conclusion
- Log in with the old credentials.
- Open DRC-01B and download it.
- Reply or pay within 7 days.
- Keep the reply with closure papers.
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