Suo-moto cancellation and filed GSTR-10

[CA Adarsh]

GSTR-10 Final return filed in response of suo moto GST cancellation and same final return is filed without reversal of ITC pending in Electronic Credit Ledger

My query can we reverse ITC through DRC-03 for ITC to be reversed for pending ITC in ECL

OR

Apply for revocation of GSTN with the officer and file last GSTR-3B and reverse ITC in return.

OR

File manual return with the officer for ignore the error and reconsider this return

[Shilpi Jain]

Better option would be to pay through DRC-03. And then give an intimation to department.

Procedurally it would get delayed in case you look at revocation and then filling.

[Ganeshan Kalyani]

I agree with the view of the expert.

AI Summary

Debate on Handling Pending ITC After Suo Moto GST Cancellation: Opt for DRC-03 Payment Over Revocation or Manual Filing. A query was raised regarding the filing of GSTR-10 following a suo moto GST cancellation, specifically addressing the issue of pending Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL). The options considered were reversing ITC through DRC-03, applying for GSTN revocation, or filing a manual return. The consensus among respondents was to pay through DRC-03 and notify the department, as this method is more efficient than pursuing revocation and subsequent filing.