GSTN issued Advisory on facility of Initiating Drop Proceedings of Suspended GSTINs

The Goods and Services Tax Network (GSTN) has issued Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Return.

The GST Portal recently implemented a feature known as “Automated Drop Proceedings” for GSTINs that have been suspended because returns have not been filed.

This functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns.

The system will automatically end the proceedings and lift the suspension if such taxpayers have filed all of their outstanding returns.

If the status of the GSTIN does not automatically turn ‘ACTIVE’, then taxpayers are advised to revoke the suspension once the due returns have been filed, by clicking on ‘Initiate Drop Proceeding’ for which navigation is as follows:

“Log on to GST Portal > Services > User Services > View Notices and Orders > Initiate Drop Proceeding”

Note: This functionality is applicable to the taxpayers whose GSTINs have been suspended after 1st December, 2022.