GST

Demand order after the registration is cancelled

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Find

Yes. Sec 29(3) says cancellation does not affect liability for tax and other dues for earlier periods. A cancelled taxpayer can still log in to view orders, pay, and file appeals.

Provisions

Sec 29(3), CGST Act 2017; Sec 78, CGST Act 2017; Sec 107(1), CGST Act 2017

Analysis

Many closed businesses ignore orders after cancellation, and recovery then reaches personal bank accounts linked to the PAN. Log in with the old credentials, check the liability register and decide on payment or appeal like an active taxpayer.

Close

  1. Log in with the cancelled GSTIN credentials
  2. Download the order and DRC-07
  3. Decide to pay or appeal within three months
  4. Keep the closure papers with the case file

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