GST
Scrutiny when the business is already closed
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Facts
Cancellation of registration does not wipe out liabilities for the period you were registered. The officer can still scrutinise those returns. You should reply.
Provisions and law
- Sec 61, CGST Act 2017Proper officer may scrutinise returns, inform discrepancies and seek an explanation
- Sec 29(3), CGST Act 2017Cancellation does not affect liability to pay tax and dues for any period before cancellation
Analysis
You can still log in with your cancelled GSTIN to view and reply to notices. Example: a shop closed in 2025 receives scrutiny for FY 2023-24 with a Rs 60,000 ITC mismatch. Reply with records; if you accept it, pay through DRC-03. Unanswered notices on cancelled GSTINs often turn into demands and recovery against the proprietor.
Conclusion
- Log in with the cancelled GSTIN to view the notice
- Collect old books and returns
- Reply in ASMT-11 within time
- Pay accepted amounts through DRC-03
A Savvy can do this for you
Scrutiny of returns
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