Answer

1. F

   Facts

   Yes. Cancellation does not end liability for past periods. You can still log in and reply.

2. P

   Provisions and law

   • Sec 61, CGST Act 2017Officer may scrutinise returns, inform discrepancies and seek an explanation; if accepted, no further action; if not, action under Sec 65, 66, 67, 73 or 74
   • Rule 99, CGST Rules 2017Discrepancies notified in ASMT-10, reply in ASMT-11 within 30 days or allowed time, acceptance in ASMT-12
3. A

   Analysis

   Sec 29 makes clear that cancellation does not affect liability for earlier periods, and scrutiny can be done for those years. Cancelled GSTINs keep portal access to view notices and reply. Example: GSTIN cancelled in 2024 gets an ASMT-10 for FY 2022-23; reply with your books for that year.

4. C

   Conclusion

   1. 1Login with the old credentials.
   2. 2Open the notice under View Notices and Orders.
   3. 3Prepare the reconciliation from old books.
   4. 4File the reply on time.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.