https://www.taxtmi.com/article/detailed?id=14576 A taxpayer may claim refunds arising from the period of registration even after suspension or cancellation, including excess tax payments and unutilized ITC, provided claims are filed within two years from the relevant date. On cancellation the taxpayer must file Form GSTR-10, reverse unutilized ITC on closing stock, and, where an appeal succeeds, submit Form RFD-01 with the appeal order, payment proofs and bank details; refunds for closed businesses are disbursed to bank accounts rather than electronic credit ledgers. en-us Thu, 05 Jun 2025 08:26:56 +0530 Thu, 05 Jun 2025 08:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14576 A taxpayer may claim refunds arising from the period of registration even after suspension or cancellation, including excess tax payments and unutilized ITC, provided claims are filed within two years from the relevant date. On cancellation the taxpayer must file Form GSTR-10, reverse unutilized ITC on closing stock, and, where an appeal succeeds, submit Form RFD-01 with the appeal order, payment proofs and bank details; refunds for closed businesses are disbursed to bank accounts rather than electronic credit ledgers. Articles Goods and Services Tax - GST Thu, 05 Jun 2025 08:26:56 +0530 https://www.taxtmi.com/article/detailed?id=14576