Find
Yes. Sec 29(3) keeps liability for periods before cancellation. The cancelled GSTIN login still works for notices and replies.
GST
DRC-01B on a cancelled GSTIN
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Provisions
Sec 29(3), CGST Act 2017; Rule 88C, CGST Rules 2017
Analysis
Ignoring it can lead to a demand and recovery. Reply with the reconciliation or pay through DRC-03 from the cancelled GSTIN login. Treat any DRC-01B as a prompt to tighten the monthly close, not just a one-off reply.
Close
- Log in with the old credentials.
- Open DRC-01B and download it.
- Reply or pay within 7 days.
- Keep the reply with closure papers.
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