GST
Paying dues on a cancelled GSTIN
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
A cancelled GSTIN can still log in to the portal and pay dues through PMT-06. Liabilities for the period before cancellation remain payable.
Provisions and law
- Sec 49(1), CGST Act 2017Every deposit of tax, interest, penalty, fee or other amount is credited to the electronic cash ledger
- Sec 29(3), CGST Act 2017Cancellation does not affect liability for the period before cancellation
Analysis
Example: a shop closed in March 2026 has Rs 15,000 pending tax for February. The owner logs in with the cancelled GSTIN, creates a challan, pays and files the pending return or DRC-03. Unpaid dues can lead to recovery against the proprietor's bank account.
Conclusion
- Log in with the cancelled GSTIN
- Check the liability register
- Create and pay PMT-06
- File the pending return or DRC-03
A Savvy can do this for you
GST payment challan, PMT-06
₹999
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.