Sale return_ what if company closes

When you close down your business you need to surrender your GSTN & the closing stock if any lying on the date , the GST need to be deposited.

So , the company either reduces his ITC & paying tax on same or need to Deposit tax on closing balance , it hardly matter, Moreover the company is liable to file return till date of surrender of his GSTN .

So you are required to issue the CNT for goods return & reduce your tax liability