https://www.taxtmi.com/forum/issue?id=114649 The taxpayer closed a firm after filing the last return and sought return of an NSC deposited as security, but a return-defaulter notice under Section 64 issued because a trading account was allegedly not closed. Key procedural options are to verify GST migration (allowing online cancellation) or submit a written cancellation request to the sales tax department and to monitor the Rajasthan VAT website for any waiver schemes; a forum reply stated no interest is charged on the penalty. en-us Mon, 18 Feb 2019 17:30:30 +0530 Thu, 23 Jan 2025 15:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114649 The taxpayer closed a firm after filing the last return and sought return of an NSC deposited as security, but a return-defaulter notice under Section 64 issued because a trading account was allegedly not closed. Key procedural options are to verify GST migration (allowing online cancellation) or submit a written cancellation request to the sales tax department and to monitor the Rajasthan VAT website for any waiver schemes; a forum reply stated no interest is charged on the penalty. Discussion-Forum VAT / Sales Tax Mon, 18 Feb 2019 17:30:30 +0530 https://www.taxtmi.com/forum/issue?id=114649