Notice for Seeking Additional Information / Clarification / Documents relating to Application for Cancellation
Hi I applied for cancellation of my gst number due to closure of business. Since inception I have nver made any sales however there are some purchases which were done . I have regularly filed 0 gst and have never claimed ITC. There is an ITC balance of approx 13k. After applying for cancellation of GST I got this response from department:
1 Cancellation Details - Others (Please specify) - Please discharge all the due that has been occasioned due to different statutory Forms i.e. GSTR-3B Vs GSTR-1 and GSTR-2A Vs GSTR-3B and TDS mismatch if any for all financial year. And reverse the ITC through DRC-03 that has been accumulated in your ITC Credit Ledger after adjustment of liability. Please furnish all the document relating to closer of Current Account (BANK) relating to business. Please upload all the pending returns.
I need some clarity on what exactly they mean by the above.
Welcome feedback
Regards Gautam
Closure of business is done using form GSTR-10 which can only be filed after paying all the pending GST dues.
Since your business is closed, you must close all the current accounts related to company. And if you have availed any ITC, please reverse it using DRC-03 and file GSTR-10.
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