TaxTMI 
TaxTMI 
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?
Query Regarding GST Refund Claim Post Registration Cancellation
27 May 2025 
5 Replies 
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GST refund claims for pre deposits and excess tax remain possible after registration cancellation with Form RFD 01 and GSTR 10.
Refunds for amounts incurred while registered-notably pre deposits, excess tax paid, and unutilized ITC-remain claimable after GST registration cancellation, subject to Section 54 and Rule 89. The taxpayer should respond to an SCN in Form GST REG 18, file Form GSTR 10 within three months of cancellation, and, once entitled (for example by appeal order), submit Form GST RFD 01 with supporting documents. Refunds for non operational businesses are typically paid to the bank account rather than credited to electronic ledgers, and claims must be filed within the time limits linked to the relevant date. (AI Summary)
Refunds for amounts incurred while registered-notably pre deposits, excess tax paid, and unutilized ITC-remain claimable after GST registration cancellation, subject to Section 54 and Rule 89. The taxpayer should respond to an SCN in Form GST REG 18, file Form GSTR 10 within three months of cancellation, and, once entitled (for example by appeal order), submit Form GST RFD 01 with supporting documents. Refunds for non operational businesses are typically paid to the bank account rather than credited to electronic ledgers, and claims must be filed within the time limits linked to the relevant date. (AI Summary)