https://www.taxtmi.com/forum/issue?id=120054 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. en-us Tue, 27 May 2025 08:47:03 +0530 Thu, 27 Nov 2025 17:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120054 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. Discussion-Forum GST Tue, 27 May 2025 08:47:03 +0530 https://www.taxtmi.com/forum/issue?id=120054