My client want to cancel his gst registration.his closing stock contains purchase from both registered and unregistered purchaser. Is he reqiured to pay gst on whole closing stock,or of only purchase from registered dealer purchase,because we are not able to input credit of urd purchase

Reply—As per Section 29(5) of CGST Act, while filing the application for cancellation of registration, the Taxpayer needs to fill the value of stock and corresponding tax liability on the stock, and accordingly offset the liability (tax payable) from Electronic Cash Ledger / Electronic Credit ledger equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished goods or finished goods held in stock or capital goods or plant and machinery, on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher.

As per above provision, taxpayer is required to pay tax on stock (whether it is purchased from registered or unregistrede dealer, it does not matter) at the time of cancellation of registration.