Query Regarding GST Refund Claim Post Registration Cancellation

[Sudhir M]

Our company’s business operations are closed, but we have pending GST appeals for refund and litigation (with pre-deposit made). We are currently filing NIL returns, but the department has suspended our registration and issued a SCN for cancellation. Since we need to file a refund application after the appeal order, can we still claim the refund if the GST registration is cancelled by the department?

AI Summary

GST Registration Cancellation Doesn't Block Refund Claims: Rule 97A Allows Pending Appeals and Documentation Submission A company with closed business operations faces GST registration cancellation while having pending appeals and pre-deposit refund claims. Despite registration suspension, the company can still file refund claims under Rule 97A, subject to specific conditions. The refund process involves filing a final return, submitting required documentation, and ensuring compliance with GST regulations within the prescribed timeframe.