Due to the reversal of amount in the cash ledger of some composition taxpayers, the balance in the cash ledgers had become negative. The government has now decided that the negative balance in the cash ledgers of such taxpayers should be nullified. Accordingly, the negative balance has been nullified. All such taxpayers have been informed through email also.

Thanking You
Team GSTN.

Nullification of negative cash ledger balances restores composition taxpayers' cash positions; affected taxpayers notified by email. Reversal entries produced negative cash ledger balances for some GST composition taxpayers; the government has administratively nullified those negative balances, restoring affected cash ledger positions, and notified taxpayers of the rectification by email via GSTN.