Reversal of ITC lying in Credit ledger when GST RC is cancelled

This discussion addresses how to reverse Input Tax Credit (ITC) lying in a GST credit ledger when a registration has been cancelled. The user was asked to reverse ITC after their registration was cancelled. It explores options like using Form DRC-03 for reversal, especially if GSTR-3B could not be filed post-cancellation. Guidance suggests filing an annual return or a final return depending on the reason for the remaining liability before making the payment.