Return 10 Filing

To set off the Input Tax Credit (ITC) balance after cancelling your GSTIN:

1. File GSTR-10: File the final GST return, GSTR-10, within three months of cancellation.

2. Determine ITC balance: Calculate the remaining ITC balance in your Electronic Credit Ledger.

3. Adjust against liabilities: Declare your tax liabilities in GSTR-10 and specify the amount of ITC to be set off against them.

4. File and submit: Submit the GSTR-10 return with the accurate details.

5. Utilize ITC: The ITC balance will be adjusted against the declared liabilities.

6. Completion: Once the return is filed and ITC is utilized, the cancellation process is complete.

To learn more about Reduce late filing fees for Form GSTR 10

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Refund can claim as per the provision of Section 54 of cgst act. & it is not cover under the same.

So, it will get lapsed as you have filed the cancellation