https://www.taxtmi.com/forum/issue?id=119903 Electronic Credit Ledger balances cannot be used after GST registration cancellation; the taxpayer must file Form GSTR-10 and either reverse Input Tax Credit on stock held or pay tax on that stock. Remaining ledger balances are not ordinarily refundable, with refunds available only in limited, prescribed circumstances; a scrutiny notice under FORM ASMT-10 does not permit use of the credit post-cancellation. en-us Wed, 23 Apr 2025 13:19:20 +0530 Wed, 23 Apr 2025 19:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119903 Electronic Credit Ledger balances cannot be used after GST registration cancellation; the taxpayer must file Form GSTR-10 and either reverse Input Tax Credit on stock held or pay tax on that stock. Remaining ledger balances are not ordinarily refundable, with refunds available only in limited, prescribed circumstances; a scrutiny notice under FORM ASMT-10 does not permit use of the credit post-cancellation. Discussion-Forum GST Wed, 23 Apr 2025 13:19:20 +0530 https://www.taxtmi.com/forum/issue?id=119903