Answer

GST

Notices on old dues after GST cancellation

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  1. Facts

    Sec 29(3) says cancellation does not affect liability for any period before cancellation. The department can still examine and demand tax for those years within the time limits under Sec 73, 74 or 74A.

  2. Provisions and law

    • Sec 29(3), CGST Act 2017Cancellation does not wipe out tax or other dues for any period before cancellation
    • Sec 73, CGST Act 2017Demand in non-fraud cases for periods up to FY 2023-24
    • Sec 74A, CGST Act 2017Demand for FY 2024-25 onwards

  3. Analysis

    The portal keeps your login active for a cancelled GSTIN so you can see and reply to notices. Common triggers are differences between GSTR-1 and GSTR-3B, ITC higher than GSTR-2B, or a missing GSTR-10. Reply on time with your books, since non-reply leads to an ex parte order.

  4. Conclusion

    1. Log in with the cancelled GSTIN's credentials and open the notice.
    2. Note the period, ground and reply date.
    3. Reconcile your books and returns for that period.
    4. Reply on the portal with documents or pay what is truly due by DRC-03.

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