ITC utilized against Closing stock at the time of cancellation of gst registration

This discussion addresses the correct procedure for utilising Input Tax Credit (ITC) on closing stock when cancelling GST registration. The user faced issues when the department rejected their cancellation request after a significant delay in responding to a notice, despite having already utilised ITC on the stock. The consensus suggests that ITC cannot be utilised unless the stock is sold, and it may lapse upon business closure. The user is advised to check if the ITC can be claimed back from the recipient or if it needs to be adjusted in GSTR-3B, considering potential portal errors or supplier limitations.