https://www.taxtmi.com/forum/issue?id=120832 Treatment of unutilised ITC after GST registration cancellation concerns whether the balance remaining in the electronic credit ledger can be utilised or refunded. The discussion states that, after discharging the liability under section 29(5), further utilisation is not possible once registration is cancelled, refund is not available, and the unutilised credit is treated as lapsing. It also refers to reversal of accumulated ITC in GSTR-10, the final return filed after cancellation, and notes conflicting views in cited Sikkim High Court decisions. en-us Mon, 23 Mar 2026 17:53:57 +0530 Wed, 01 Apr 2026 11:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120832 Treatment of unutilised ITC after GST registration cancellation concerns whether the balance remaining in the electronic credit ledger can be utilised or refunded. The discussion states that, after discharging the liability under section 29(5), further utilisation is not possible once registration is cancelled, refund is not available, and the unutilised credit is treated as lapsing. It also refers to reversal of accumulated ITC in GSTR-10, the final return filed after cancellation, and notes conflicting views in cited Sikkim High Court decisions. Discussion-Forum GST Mon, 23 Mar 2026 17:53:57 +0530 https://www.taxtmi.com/forum/issue?id=120832