GSTN issued updated Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

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

Recently, a functionality of “Automated Drop Proceedings” of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal.

This feature is available to taxpayers who have filed their pending returns, i.e. 6 monthly or two quarterly returns.

1. If such taxpayers have filed all of their pending returns, the system will automatically drop the proceedings and lift the suspension.

2. 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”

3. If the system does not drop the proceedings automatically, or if the taxpayer is unable to cancel the suspension by clicking on ‘Initiate Drop Proceeding,’ the taxpayer should contact the Jurisdictional Officer.

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