Can have any way to Withdraw Available ITC amount at end of the Cancellation of GST Registration ???

This query is : Resolved

vivek (Querist)
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02 February 2023 Dear Experts,

Greetings!!
Kindly suggest how to Get/Refund of available ITC at Electronic Credit Ledger.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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03 February 2023 Have you filed GSTR-10?
As per the provisions of Section 54, the unutilized input tax credit on the reason that the business is closed or discontinued is not available.

vivek

vivek (Querist)
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07 February 2023 Thank you Sir,
Not yet filed, Actually party have GST registration in two state , out of which they want to close one state business but ITC available in that GST.