Find
Cancellation of registration does not wipe out liabilities for the period you were registered. The officer can still scrutinise those returns. You should reply.
GST
Scrutiny when the business is already closed
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Provisions
Sec 61, CGST Act 2017; Sec 29(3), CGST Act 2017
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.
Close
- 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
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